Search: penalty u/s 271

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Section 2502 Section 2712 Section 249(2)2 Section 249(3)2 Section 249(4)2 Penalty2 Natural Justice2 Limitation/Time-bar2 Condonation of Delay2

M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

In the result, both the revenue appeals are allowed for statistical purposes

ITA 583/AGR/2025[2020-21]Status: DisposedITAT Agra20 Feb 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 249(2)Section 249(3)Section 249(4)Section 250Section 271

271(B) of the Act. It appears that the reasons for the delay shown before learned CIT(A) were that the said penalty order remained with the staff of the appellant assessee. It is only when appellant’s counsel, on going through the e-proceedings’ tab, became aware about the impugned penalty order. The limitation period for filing first appeal