TMI Blog2022 (2) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... n end to the dispute, they paid the penalty amount as well. That is not disputed. One fine day, almost 8 years later, sometime in 2013, appellant received a notice calling upon to show cause as to why prosecution should not be initiated against appellant. Surprised with the turn of events, appellant decided to challenge the penalty orders. The challenge was rejected by CIT(A) saying that the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 102 of 2018 - - - Dated:- 11-2-2022 - K.R. Shriram And N.J. Jamadar, JJ. For the Appellant : Mr. Manoj Pandit. For the Respondents : Mr. Suresh Kumar. ORDER P.C. : 1 Appellant is impugning an order pronounced on 7th April 2017 passed by the Income Tax Appellate Tribunal (ITAT), rejecting the application for condonation of delay in filing the appeals filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well. That is not disputed. One fine day, almost 8 years later, sometime in 2013, appellant received a notice calling upon to show cause as to why prosecution should not be initiated against appellant. Surprised with the turn of events, appellant decided to challenge the penalty orders. The challenge was rejected by CIT(A) saying that the appeals have been filed with much delay. CIT(A) overlooked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being uploaded. The CIT(A) shall grant a personal hearing to appellant and intimate date and time of personal hearing at least 7 days in advance. If respondent wishes to rely on any judgment or order passed by any Court or Tribunal, he shall provide a copy thereof to appellant and give them an opportunity to deal with those judgments or distinguish those judgments and those submissions of appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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