https://www.taxtmi.com/caselaws?id=418127 The Tribunal set aside the CIT(A)'s decision and revoked the penalty of Rs. 10,000 imposed on the assessee under section 271(1)(b) for non-appearance in assessment proceedings for Assessment Year 2010-11. The Tribunal found that the incorrect addresses and miscommunication on the part of the Assessing Officer led to non-receipt of notices, justifying the assessee's non-appearance. The importance of proper communication and accurate address details in serving notices was emphasized, highlighting the necessity of procedural fairness in penalty imposition cases related to non-appearance before the Assessing Officer. en-us Mon, 20 Dec 2021 00:00:00 +0530 Thu, 03 Mar 2022 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418127 The Tribunal set aside the CIT(A)'s decision and revoked the penalty of Rs. 10,000 imposed on the assessee under section 271(1)(b) for non-appearance in assessment proceedings for Assessment Year 2010-11. The Tribunal found that the incorrect addresses and miscommunication on the part of the Assessing Officer led to non-receipt of notices, justifying the assessee's non-appearance. The importance of proper communication and accurate address details in serving notices was emphasized, highlighting the necessity of procedural fairness in penalty imposition cases related to non-appearance before the Assessing Officer. Case-Laws Income Tax Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418127