https://www.taxtmi.com/caselaws?id=441936 The appeal challenging the penalty under section 271(1)(c) of the Income Tax Act for the assessment year 2013-14 was successful. The Tribunal found that the delay in filing the appeal was justified due to non-receipt of the penalty order and the subsequent deletion of additions/disallowances made in the quantum assessment. The Tribunal set aside the dismissal of the appeal and concluded that the penalty could not be upheld. Therefore, the penalty was deemed not to survive, and the appeal of the assessee was allowed. en-us Mon, 14 Aug 2023 00:00:00 +0530 Sat, 19 Aug 2023 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441936 The appeal challenging the penalty under section 271(1)(c) of the Income Tax Act for the assessment year 2013-14 was successful. The Tribunal found that the delay in filing the appeal was justified due to non-receipt of the penalty order and the subsequent deletion of additions/disallowances made in the quantum assessment. The Tribunal set aside the dismissal of the appeal and concluded that the penalty could not be upheld. Therefore, the penalty was deemed not to survive, and the appeal of the assessee was allowed. Case-Laws Income Tax Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441936