2017 (8) TMI 619

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....dent(s) : 1. None appeared on behalf of the appellant even when the matter was taken up second time. 2. We have perused the records. 3. In this appeal preferred under Section 260A of the Income Tax Act, 1961, the revenue has assailed the validity of order dated 17.12.2015 passed by the Income Tax Appellate Tribunal, Amritsar Bench (hereinafter referred as "the Tribunal") by which appeal p....

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....sessee in violation of Section 269T of the Income Tax Act. It was further held that in respect of similar violations in assessment year 2006-07, the Commissioner Income Tax (Appeals) himself has deleted the penalty imposed by the assessing officer on the similar facts and circumstances. It was also held that the violation is not intentional and the provisions empowered the Revenue to assess penalt....