11 results for “condonation of delay”+ Section 108clear
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In the result, the appeal is allowed for statistical purposes
Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2013-14
section 269T of the Act, initiated penalty proceedings u/s. 271E of the Act. Various notices issued to the assessee remained un-responded on his behalf. Therefore, the Assessing Officer imposed penalty of Rs. 3,31,382/- vide order dated 15.03.2022 u/s. 271E of the Act. 3. Aggrieved, the assessee preferred an appeal before the learned CIT(Appeals) who confirmed penalty