2018 (9) TMI 1093

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....CHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 03/06/2015 passed by CIT (A)-1, Gurgaon, for Assessment Year 2006-07. 2. The grounds of appeal are as under:- "1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in imposing penalty of Rs. 1,13,830/- u/s 271(l)(c) and that to....

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....n, contrary to law and facts, unjustified, illegal, void ab-initio and without giving adequate opportunity of hearing to the assessee. 4. That having regard to the facts and circumstances of the case, Ld. CIT (A) has erred in law and on facts in confirming the action of Ld. AO in levying the penalty u/s 271(l)(c) and in making addition in the assessment order passed u/s 143(3) dated 29-12-2008 ....

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....confirming the action of Ld. AO in levying the penalty and passing the impugned order that too without discharging his burden as envisaged under the law of proving concealment of income or furnishing inaccurate particulars by the assessee." 3. Assessment was framed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 on 29/12/2008. The Assessing Officer made addition of Rs. 24,82,871/....

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....at since in the original assessment u/s 143(3)/147 of the Act, the CIT(A) deleted the addition of Rs. 20,40,399/-, the Assessing Officer should have given the effect of the said order and accordingly should have passed penalty order. Therefore, this penalty order has to be deleted. 6. The Ld. DR relied upon the order of the CIT(A) as well as of the penalty order. 7. We have heard both the partie....