TaxTMI 
TaxTMI 
2001 (2) TMI 1028
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.... The judgment of the court was delivered by G. S. Singhvi J.-In these appeals, the Revenue has sought determination of the following question of law : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has erred in law in upholding the order of the learned Commissioner of Income-tax (Appeals) in cancelling the penalty imposed under section 271(1)(c) o....
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....r the assessment years 1986-87 and 1987-88 had been set aside by the Deputy Commissioner of Income-tax (Appeals), Rohtak. The Income-tax Appellate Tribunal, Delhi Bench "E", New Delhi (for short, "the Tribunal"), upheld the order of the Commissioner of Income-tax (Appeals) and dismissed the appeals filed by the Revenue with the following observations : "In the appeal before the Commissioner of In....
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.... and has come up in appeal before the Tribunal. At the time of hearing, none appeared on behalf of the assessee. The appeals are, therefore, disposed of ex parte and on the merits after hearing Shri Shantanu Dhamija. From the order of the Commissioner of Income-tax (Appeals), it is seen that the penalty for the earlier years have already been cancelled by the Commissioner. On the same facts, the p....