https://www.taxtmi.com/caselaws?id=449960 The ITAT dismissed the assessee's appeals for A.Y. 2014-15 and 2016-17 due to non-prosecution, as the assessee failed to attend hearings or provide submissions. Additionally, the ITAT upheld the penalty under sec. 271(1)(c) for suppression of receipts, citing the lack of cooperation and the voluntary disclosure post-search as insufficient to negate the penalty. The Tribunal emphasized the necessity of active participation in legal proceedings. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 08:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449960 The ITAT dismissed the assessee's appeals for A.Y. 2014-15 and 2016-17 due to non-prosecution, as the assessee failed to attend hearings or provide submissions. Additionally, the ITAT upheld the penalty under sec. 271(1)(c) for suppression of receipts, citing the lack of cooperation and the voluntary disclosure post-search as insufficient to negate the penalty. The Tribunal emphasized the necessity of active participation in legal proceedings. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449960