TMI Blog2001 (2) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... ghvi 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) of the Income-tax Act, 1961 ? A perusal of the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Income-tax (Appeals), it was submitted that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 penalties have been cancelled for these assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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