https://www.taxtmi.com/caselaws?id=445017 Delay of 266 days in filing penalty appeals was condoned because the period overlapped with the Covid-19 pandemic and the Supreme Court's limitation-exclusion directions. The ex parte penalty orders under section 271(1)(c) were then found unsustainable because the record did not show proper service of the final hearing notices. The matters were restored to the appellate authority for fresh adjudication after granting effective opportunity of hearing, with no decision on the merits of the additions or penalty. en-us Thu, 26 Oct 2023 00:00:00 +0530 Sat, 28 Oct 2023 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445017 Delay of 266 days in filing penalty appeals was condoned because the period overlapped with the Covid-19 pandemic and the Supreme Court's limitation-exclusion directions. The ex parte penalty orders under section 271(1)(c) were then found unsustainable because the record did not show proper service of the final hearing notices. The matters were restored to the appellate authority for fresh adjudication after granting effective opportunity of hearing, with no decision on the merits of the additions or penalty. Case-Laws Income Tax Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445017