https://www.taxtmi.com/caselaws?id=775159 The ITAT Kolkata allowed the appeal and set aside the CIT(A)'s order regarding penalty under section 271DA for violation of section 269ST provisions relating to cash receipts exceeding Rs. 2,00,000. The assessee failed to respond to penalty notices and did not make proper representation before the AO. The CIT(A) had not disposed of the appeal on merits. Considering that the assessee was imprisoned and could not furnish required responses, the Tribunal condoned the delay in filing appeal before CIT(A) in the interest of justice and fair play. The matter was remitted back to CIT(A) for fresh decision after providing opportunity of hearing to both the assessee and AO as per rule 46A of Income Tax Rules, 1962. en-us Wed, 25 Jun 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775159 The ITAT Kolkata allowed the appeal and set aside the CIT(A)'s order regarding penalty under section 271DA for violation of section 269ST provisions relating to cash receipts exceeding Rs. 2,00,000. The assessee failed to respond to penalty notices and did not make proper representation before the AO. The CIT(A) had not disposed of the appeal on merits. Considering that the assessee was imprisoned and could not furnish required responses, the Tribunal condoned the delay in filing appeal before CIT(A) in the interest of justice and fair play. The matter was remitted back to CIT(A) for fresh decision after providing opportunity of hearing to both the assessee and AO as per rule 46A of Income Tax Rules, 1962. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775159