2018 (9) TMI 1093

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..... Anoop Singh, Sr. DR ORDER PER SUCHITRA 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 p....

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....s of natural justice, beyond jurisdiction, barred by limitation, 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 ....

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....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 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 In....

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....ition made by the CIT(A) regarding original assessment order. 5. The Ld. AR submitted that 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 up....