2019 (7) TMI 433

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....he order passed U/s 271(1)(c) is illegal and bad in law. 2. The ld. CIT(A) has erred on facts and in law in confirming the levy of penalty of Rs. 3,13,635/- U/s 271(1)(c) of the IT Act, 1961. 3. The assessee craves to amend, alter and modify any of the grounds of appeal. 4. The appropriate cost be awarded to the assessee." 2. It was argued by the ld AR of the assessee that there is a variation in the charge levied for imposition of penalty in the notice issued U/s 274 r.w.s. 271(1)(c) of the Act vis a vis charge levied in the penalty order passed U/s 271(1)(c) of the Act. Therefore, the penalty order is invalid in view of the various decisions noted in the written submissions so filed. Accordingly, it was pr....

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....or furnishing of inaccurate particulars of income by using slash between the two expressions. When the AO is satisfied that it is a clear-cut case of 'furnishing of inaccurate particulars of income', he must again specify it so in the notice at the time of initiation of penalty proceedings and also in the penalty order. After initiating penalty on the charge of 'furnishing of inaccurate particulars of income', he cannot impose penalty by finding the assessee guilty of concealment of particulars of income'. Again, he cannot be uncertain in the penalty order as to concealment or furnishing of inaccurate particulars of income by using slash between the two expressions. When the AO is satisfied that it is a clear-cu....

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....entioned three occasions when the appeal was fixed for hearing. On first occasion, notice was issued fixing the date of hearing on 30/12/2018 wherein the assessee did not attend. On the date fixed for hearing on 08/01/2019, the assessee asked for adjournment. When the appeal was again fixed for hearing on 06/2/2019 then no body appeared before the ld. CIT(A), therefore, the ld. CIT(A) after considering the material placed on record, dismissed the appeal filed by the assessee. As per the reasons advanced for non-appearance, we are satisfied that the assessee has reasonable ground for non-appearance on the date fixed for hearing. We also found that the ground raised before us with regard to defect in notice so as to invalidate the entire p....