https://www.taxtmi.com/caselaws?id=418624 The Tribunal remitted the case back to the Commissioner due to concerns about the delay in filing the appeal, without addressing the merits of the penalty cancellation under Section 271(1)(c) of the Income-tax Act, 1961. The Tribunal partially allowed the Revenue's appeal for statistical purposes, focusing on procedural aspects rather than the substantive issues of concealment or inaccurate particulars of income. The case outcome deferred the discussion of penalty cancellation until the delay issue was resolved, emphasizing procedural considerations over substantive arguments. en-us Wed, 16 Feb 2022 00:00:00 +0530 Mon, 21 Feb 2022 08:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418624 The Tribunal remitted the case back to the Commissioner due to concerns about the delay in filing the appeal, without addressing the merits of the penalty cancellation under Section 271(1)(c) of the Income-tax Act, 1961. The Tribunal partially allowed the Revenue's appeal for statistical purposes, focusing on procedural aspects rather than the substantive issues of concealment or inaccurate particulars of income. The case outcome deferred the discussion of penalty cancellation until the delay issue was resolved, emphasizing procedural considerations over substantive arguments. Case-Laws Income Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418624