https://www.taxtmi.com/caselaws?id=304647 The ITAT set aside the CIT(A)'s order upholding a penalty of Rs. 10,000 imposed under Sec. 271(1)(b) of the Income Tax Act, 1961 for A.Y 2014-15, due to the appellant's non-cooperation. The ITAT found that the appellant was not given a fair opportunity to be heard before the penalty was imposed, leading to the conclusion that the penalty imposition was unjustified. As a result, the penalty was quashed, emphasizing the importance of providing a fair hearing to taxpayers in penalty proceedings. en-us Fri, 29 Nov 2019 00:00:00 +0530 Wed, 12 Oct 2022 09:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304647 The ITAT set aside the CIT(A)'s order upholding a penalty of Rs. 10,000 imposed under Sec. 271(1)(b) of the Income Tax Act, 1961 for A.Y 2014-15, due to the appellant's non-cooperation. The ITAT found that the appellant was not given a fair opportunity to be heard before the penalty was imposed, leading to the conclusion that the penalty imposition was unjustified. As a result, the penalty was quashed, emphasizing the importance of providing a fair hearing to taxpayers in penalty proceedings. Case-Laws Income Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304647