https://www.taxtmi.com/caselaws?id=407010 The Tribunal remitted the quantum appeal back to the Assessing Officer for fresh consideration due to the assessee's absence during hearings, emphasizing the need for cooperation. The penalty appeal under Section 271A was also sent back for reconsideration based on the outcome of the quantum appeal. Both appeals were allowed for statistical purposes. en-us Fri, 09 Apr 2021 00:00:00 +0530 Wed, 28 Apr 2021 11:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407010 The Tribunal remitted the quantum appeal back to the Assessing Officer for fresh consideration due to the assessee's absence during hearings, emphasizing the need for cooperation. The penalty appeal under Section 271A was also sent back for reconsideration based on the outcome of the quantum appeal. Both appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407010