https://www.taxtmi.com/caselaws?id=754595 In a penalty dispute under section 270A of the Income-tax Act, the Tribunal considered the assessee's plea that inadequate opportunity had been given before the first appellate authority. The penalty had been sustained ex parte after repeated non-compliance, but the Tribunal accepted that one further opportunity should be granted so the assessee could place supporting material. The matter was therefore restored to the first appellate authority for fresh disposal on merits in accordance with law, with a direction to afford a final opportunity and then decide the appeal afresh. en-us Thu, 18 Jan 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754595 In a penalty dispute under section 270A of the Income-tax Act, the Tribunal considered the assessee's plea that inadequate opportunity had been given before the first appellate authority. The penalty had been sustained ex parte after repeated non-compliance, but the Tribunal accepted that one further opportunity should be granted so the assessee could place supporting material. The matter was therefore restored to the first appellate authority for fresh disposal on merits in accordance with law, with a direction to afford a final opportunity and then decide the appeal afresh. Case-Laws Income Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754595