2017 (9) TMI 1764

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....rvind KumarORDER ORDER B.P. Jain, Member 1. The appeal of the assessee for the asst. yr. 2010-11 in ITA No. 281/Jodh/2017 arises from the order of learned CIT(A)-I, Udaipur vide order dt. 18th Jan., 2017 and the appeal of the Revenue in ITA No. 21/Jodh/2016 for the asst. yr. 2011-12 arises from the order of learned CIT(A)-I, Udaipur dt. 19th Nov., 2015. The assessee has also filed the Cro....

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....e IT return in time. Your appellant relied upon the expertise of the expert and mistake is occurred in the office of the consultants, hence penalty should not be levied. 2. The learned CIT(A) erred in confirming the penalty under s. 271(1)(c) on the basis of Expln. 3 to s. 271(1)(c) without appreciating the facts of the case that non-compliance before the learned AO do not vitiate the rea....

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.... is there for the asst. yr. 2011-12, though the learned CIT(A) has allowed the appeal of the assessee on merit. 4. Learned counsel for the assessee referred to the decision of Hon'ble Supreme Court in the case of CIT vs. SSA's Emerald Meadows (2016) 73 taxmann.com 248 (SC). In the said case the Tribunal relied upon the decision of Division Bench of Karnataka High Court in the case of CI....

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....ts inception, is bad in law and penalty so levied is directed to be quashed and the AO does not acquire any jurisdiction to levy penalty under s. 271(1)(c) of the Act, therefore the appeal of the assessee in ITA No. 281/Jodh/2016 for asst. yr. 2010-11 is allowed. 5. For the asst. yr. 2011-12, we do not find any infirmity in the order of learned CIT(A) on merit which is a reasoned order but howe....