#penalty under Section 272A

ITAT Dehradun condoned a 983-day delay in filing appeals, accepting the assessee's bona fide reliance on a deceased counsel whose illness and death disrupted proceedings. The Tribunal remanded the quantum assessment for de-novo proceedings and set aside penalties under Section 272A, reinforcing due process protections for taxpayers facing unforeseen disruptions.

ITAT Delhi rules that penalties under Section 272A(1)(d) of the Income Tax Act are automatically deleted when the quantum assessment is remanded for fresh adjudication, as the original proceedings are rendered void. This precedent shields taxpayers from penalties where the underlying assessment is reopened, ensuring procedural fairness in tax disputes.