2016 (11) TMI 438

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....Per S. Jayaraman, Accountant Member This appeal of the assessee is against the order of the Commissioner of Income Tax (Appeals) - 12, Chennai, dated 13.02.2015, wherein the Ld. CIT(Appeals) confirmed the penalty levied by the Assessing Officer under Section 271(1)(c) of the Income-tax Act, 1961 (in short 'the Act') for non-pursuing of the appeal. 2. The facts in brief are that the asses....

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....alty under that section for having furnished inaccurate / false particulars of income and the concealment of income to the tune of Rs. 27,95,029/-. 3. Aggrieved against the penalty order, the assessee filed an appeal before the erstwhile CIT(Appeals)-III, Chennai and consequent to the jurisdictional change, the Ld. CIT(Appeals) - 12, Chennai, confirmed the penalty order for non-pursuing of the ap....

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...., passed without jurisdiction and not sustainable both on facts and in law. (4) The CIT(Appeals) erred in dismissing the appeal in limini for the reasons stated from para 5 to para 5.5 of the impugned order without assigning proper reasons and justification and ought to have appreciated that the order passed in gross violation of the principles of natural justice is nullity in law. (5) The C....