https://www.taxtmi.com/caselaws?id=775237 The ITAT Hyderabad addressed an appeal involving penalty under section 271(1)(c) with an inordinate delay of 1039 days in filing. The assessee claimed non-service of the penalty order and knowledge only upon receiving a demand notice on 10.01.2022. The ITAT rejected the non-service plea as contrary to records. However, subsequent developments occurred after the CIT(A)'s impugned orders, where the CIT(A) deleted additions for assessment years 2010-11 to 2014-15 and remitted matters for years 2009-10 and 2015-16 through order dated 30.03.2025, pursuant to the Tribunal's earlier remand order dated 09.03.2021. Given these material changes where the CIT(A) deleted or set aside the very additions on which penalties were levied, the ITAT held that the delay condonation matter should be reconsidered by the CIT(A) considering these subsequent developments. The appeals were allowed for statistical purposes. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775237 The ITAT Hyderabad addressed an appeal involving penalty under section 271(1)(c) with an inordinate delay of 1039 days in filing. The assessee claimed non-service of the penalty order and knowledge only upon receiving a demand notice on 10.01.2022. The ITAT rejected the non-service plea as contrary to records. However, subsequent developments occurred after the CIT(A)'s impugned orders, where the CIT(A) deleted additions for assessment years 2010-11 to 2014-15 and remitted matters for years 2009-10 and 2015-16 through order dated 30.03.2025, pursuant to the Tribunal's earlier remand order dated 09.03.2021. Given these material changes where the CIT(A) deleted or set aside the very additions on which penalties were levied, the ITAT held that the delay condonation matter should be reconsidered by the CIT(A) considering these subsequent developments. The appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775237