2019 (3) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o assessment year 1992-93, involve a common issue. We are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. It is a recalled matter in as much as the earlier order passed by the Tribunal was subsequently recalled vide its order dated 08- 07-2008 in M.A.No.39/PN/2008 for disposal of the following ground: "The ld. CIT(A)-III, Pune has erred in coming to the conclusion that penalty order of the AO passed u/s.271(1)(c) of the Act is legal, not bad in law and thus time limit prescribed u/s.275 of the Income-tax Act, 1961 (hereinafter also called 'the Act')." 3. The facts necessary for the disposal of the appeal in Ekata Padamchand Raka are that the Tribunal passed the quantum ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s been initiated, are completed, or six months from the end of the month in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Chief Commissioner or Commissioner, whichever period expires later : ........ 5. Clause (a) of section 275(1) of the Act provides that no order imposing penalty under this Chapter shall be passed in a case where the relevant assessment year is subject matter of appeal before the Tribunal, after the expiry of the financial year in which the proceedings in the course of which action for imposing penalty has been initiated, are completed, or six months from the end of the month in which the order of the Tribunal is received by the Principal Commissioner, w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al orders on 13-12-2002 as is evident from the acknowledgement from the office of the Commissioner of Income Tax, Kolhapur." 7. It is apparent from the above reply given by the Assistant Registrar, ITAT, Pune that the quantum order passed by the Tribunal on 13-11-2002 was served on the jurisdictional CIT, Kolhapur on 13-12-2002 as per the acknowledgement received from the office of CIT, Kolhapur. It can be seen from the quantum order passed by the Tribunal that a copy of the order was directed to be forwarded to CIT, Kolhapur. It is not understandable as to how the AO has brought in focus the date of service of the quantum order passed by the Tribunal on CIT-IV, Pune on 13-05-2003. The ld. AR submitted that the Department changed the jur....