2019 (7) TMI 380

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....ear (AY) 2013-2014. 2. The Assessee raised the following grounds of appeal: ''1. The Learned Commissioner has erred in passing an order deciding the appeal against the penalty levied under Section 271 (1) (c) of the Income Tax Act, 1961 dated 23.09.2016, when in fact, the appeal filed against the order passed under Section 143 (3) of the Act, dated 31.03 .2016 is pending before the CIT (A). 2. The Learned Commissioner has failed to appreciate that the penalty levied ought not to have been confirmed insofar as the addition of Housing Rent Allowance made vide order dated 31.03.2016 has been challenged before the CIT (A) and the addition has not been confirmed by the CIT (A). 3. The Learned Commissioner has failed....

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....ce again, that a mere incorrect claim does not tantamount to furnishing inaccurate particulars. In the above case, it was also held that merely by making a claim, which is not sustainable in law, the same will not amount to furnishing inaccurate particulars. The Appellant therefore states that the aforementioned decision of the Supreme Court is squarely applicable to the present case and the penalty proceedings are liable to be dismissed. 7.The Learned Commissioner has otherwise caused grave injustice to the Appellant by denying an opportunity to the Appellant for explaining the claim for exemption of Housing Rent Allowance under Section 10 of the Income Tax Act, 1961, by providing the necessary documents''. 3. The brief facts o....

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..... Being aggrieved by levy of penalty, the appellant filed an appeal before the ld. CIT(A) contending that mere disallowance of claim does not amount to furnishing inaccurate particulars of income. Ld. CIT(A) after considering the written submissions, grounds of appeal and statement of facts confirmed the action of the Assessing Officer, accordingly dismissed the appeal of the assessee. 5. Being aggrieved by the order of the CIT(A), the appellant is in appeal before us in the present appeal. The appeal has been filed with a delay of Two Hundred and Twenty Nine days. Assessee has filed an affidavit praying for condoning of delay on the ground that he was undergoing treatment for cancer in Apollo Hospital, Vanagaram, till December, 2018. It....