2019 (1) TMI 747

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.... quantum addition. 2. At the outset, Learned A. R. submitted that Assessing Officer had made an addition of Rs. 5,00,000/- and on appeal before learned CIT(A) the learned CIT(A) has dismissed the same as there was delay in filing the appeal before him. Learned A. R. submitted that if the learned CIT(A) 2 wanted to deny the condonation of delay in filing the appeal, he should have given notice to the assessee in this respect and then, after hearing the assessee, could have dismissed the appeal of the assessee. In this respect reliance was placed on a judgment of Hon'ble Allahabad High Court in the case of Nausaee and Ors. Vs. Lyakat and Ors. in Civil Misc. Writ Petition No. 41764 of 1999. Therefore, it was prayed that the matter may b....

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....handa 230A, Macnair Road, Prem Nagar, Bareilly. Whereas in the course of proceedings before me for the assessment year 2014-15 it appears to me that you- * have without reasonable cause failed to furnish me return of income which you were required to furnish by a notice given u/s 22(l)/22(2)/34 of the Indian Income tax Act, 1922 or which you were required to furnish u/s 139(2)/ 148 of the Income tax Act, 1961 dated or have without reasonable cause failed to furnish it within the time allowed and in the manner required by the said section 139(1) or by such notice. * have without reasonable cause failed to comply with a notice under section 22(4)723(2) of the Indian Income tax Act, 1922 or under section 142(0/143(2) of the I....

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....h penalty under section 271(1)(c) of the Act is levied; whether for concealment of particulars of income or furnishing of inaccurate particulars of income. We take guidance from the judgment of the Hon'ble Karnataka High Court in the case of CIT vs. SSA'S Emerald Meadows (supra) wherein the Hon'ble High Court has upheld the decision of the Tribunal allowing the appeal of the assessee holding that notice issued by the Assessing Officer under section 274 read with section 271(1)(c) of the Act was bad in law as it did not specify under which limb of section 271(1)(c) of the Act penalty proceedings have been initiated i.e. whether for concealment of particulars of income or furnishing of inaccurate particulars of income. In that case, t....