https://www.taxtmi.com/caselaws?id=783117 ITAT Delhi - AT allowed the assessee's appeal arising from penalty proceedings under Section 271(1)(b) for alleged non-compliance with notice issued under Section 142(1) during assessment under Section 143(3). The Tribunal, after considering the assessee's explanation and overall factual matrix, condoned the delay in filing the appeal before CIT(A), holding that sufficient cause had been demonstrated. On merits, ITAT directed deletion of the penalty, implicitly recognizing that the alleged default did not warrant levy under Section 271(1)(b). Consequently, the penalty order stood annulled and the assessee's appeal was allowed in full. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783117 ITAT Delhi - AT allowed the assessee's appeal arising from penalty proceedings under Section 271(1)(b) for alleged non-compliance with notice issued under Section 142(1) during assessment under Section 143(3). The Tribunal, after considering the assessee's explanation and overall factual matrix, condoned the delay in filing the appeal before CIT(A), holding that sufficient cause had been demonstrated. On merits, ITAT directed deletion of the penalty, implicitly recognizing that the alleged default did not warrant levy under Section 271(1)(b). Consequently, the penalty order stood annulled and the assessee's appeal was allowed in full. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783117