https://www.taxtmi.com/caselaws?id=776715 ITAT (Lucknow) set aside the assessment and penalty orders for failure to afford the assessee an opportunity of hearing and restored both matters to the file of the Assessing Officer for fresh consideration. The tribunal found no representation before the AO and CIT(A), accepted the assessee's claim of not receiving hearing notice, and directed the assessee to file requisite evidence on non-deduction of TDS on LTC/LFC reimbursements. Grounds were allowed for statistical purposes, and the penalty u/s 271C was remanded for re-consideration in light of submissions not previously adjudicated. en-us Tue, 29 Jul 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776715 ITAT (Lucknow) set aside the assessment and penalty orders for failure to afford the assessee an opportunity of hearing and restored both matters to the file of the Assessing Officer for fresh consideration. The tribunal found no representation before the AO and CIT(A), accepted the assessee's claim of not receiving hearing notice, and directed the assessee to file requisite evidence on non-deduction of TDS on LTC/LFC reimbursements. Grounds were allowed for statistical purposes, and the penalty u/s 271C was remanded for re-consideration in light of submissions not previously adjudicated. Case-Laws Income Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776715