https://www.taxtmi.com/caselaws?id=58991 The Tribunal upheld the cancellation of penalties imposed by the ITO on the assessee for failure to file returns before ex-parte assessments. The assessee's severe illness, which hindered filing due to income below the taxable limit, was deemed a reasonable cause. The Tribunal noted the absence of contumacious conduct for penalty levy under section 271(1)(a) and dismissed the Revenue's appeals, affirming the AAC's decision. en-us Fri, 26 Sep 1975 00:00:00 +0530 Thu, 23 Dec 2010 14:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58991 The Tribunal upheld the cancellation of penalties imposed by the ITO on the assessee for failure to file returns before ex-parte assessments. The assessee's severe illness, which hindered filing due to income below the taxable limit, was deemed a reasonable cause. The Tribunal noted the absence of contumacious conduct for penalty levy under section 271(1)(a) and dismissed the Revenue's appeals, affirming the AAC's decision. Case-Laws Income Tax Fri, 26 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58991