https://www.taxtmi.com/caselaws?id=311522 The Tribunal condoned a 386-day delay in the assessee's appeal due to reasons like the Covid-19 lockdown and property attachment. Regarding the penalty under section 271(1)(c) of the Income Tax Act, the Tribunal noted the assessee's lack of cooperation, which led to an ex-parte order by the CIT(A). However, the Tribunal set aside the order, remanding the case for fresh adjudication, and imposed a cost of Rs.10,000 payable to the Tamil Nadu State Legal Services Authority. The appeal was allowed for statistical purposes, granting the assessee another opportunity to present its case. en-us Tue, 30 Aug 2022 00:00:00 +0530 Sat, 30 Dec 2023 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311522 The Tribunal condoned a 386-day delay in the assessee's appeal due to reasons like the Covid-19 lockdown and property attachment. Regarding the penalty under section 271(1)(c) of the Income Tax Act, the Tribunal noted the assessee's lack of cooperation, which led to an ex-parte order by the CIT(A). However, the Tribunal set aside the order, remanding the case for fresh adjudication, and imposed a cost of Rs.10,000 payable to the Tamil Nadu State Legal Services Authority. The appeal was allowed for statistical purposes, granting the assessee another opportunity to present its case. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311522