https://www.taxtmi.com/caselaws?id=432871 The Tribunal upheld the penalty imposition under section 271(1)(b) of the Income Tax Act, 1961, amounting to Rs. 10,000, due to the assessee's persistent non-compliance with hearing notices and failure to adequately respond. The appeal filed before the National Faceless Appeal Centre was dismissed as the assessee failed to actively pursue the appeal proceedings. The Tribunal emphasized the importance of compliance with legal procedures and active participation in appeal proceedings, ultimately dismissing the appeal due to the lack of merit in the grounds raised and the overall disinterest displayed by the assessee. en-us Wed, 11 Jan 2023 00:00:00 +0530 Mon, 16 Jan 2023 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432871 The Tribunal upheld the penalty imposition under section 271(1)(b) of the Income Tax Act, 1961, amounting to Rs. 10,000, due to the assessee's persistent non-compliance with hearing notices and failure to adequately respond. The appeal filed before the National Faceless Appeal Centre was dismissed as the assessee failed to actively pursue the appeal proceedings. The Tribunal emphasized the importance of compliance with legal procedures and active participation in appeal proceedings, ultimately dismissing the appeal due to the lack of merit in the grounds raised and the overall disinterest displayed by the assessee. Case-Laws Income Tax Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432871