https://www.taxtmi.com/caselaws?id=294443 The ITAT allowed the appeals filed by the assessee challenging the penalty imposed for failing to furnish e-statements to TDS Officers. The delay in filing appeals was condoned due to genuine difficulties faced, directing the CIT(A) to adjudicate on merits. The ITAT emphasized the importance of providing an opportunity to be heard and set aside all issues for fresh adjudication. The judgment focused on the first default by the assessee, acknowledging challenges in infrastructure and manpower, ultimately allowing the appeals for statistical purposes. en-us Thu, 30 Apr 2015 00:00:00 +0530 Thu, 15 Apr 2021 08:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294443 The ITAT allowed the appeals filed by the assessee challenging the penalty imposed for failing to furnish e-statements to TDS Officers. The delay in filing appeals was condoned due to genuine difficulties faced, directing the CIT(A) to adjudicate on merits. The ITAT emphasized the importance of providing an opportunity to be heard and set aside all issues for fresh adjudication. The judgment focused on the first default by the assessee, acknowledging challenges in infrastructure and manpower, ultimately allowing the appeals for statistical purposes. Case-Laws Income Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294443