2020 (3) TMI 939

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....the fact that the assessee fully knew in detail the exact charge of the department against it and hence the so-called ambiguous wordings in the notice has not impaired or prejudiced the right of the assessee of reasonable opportunity of being heard. (iii) In the facts and circumstances, the CIT (Appeals) erred in ignoring the fact that there is no prejudice or violation of principles of natural justice in the case of the assessee and the assessee was never denied the rights to contest penalty proceedings and had full opportunity to meet the case of Revenue so as to show that the conditions stipulated in section 271(l)(c) do not exist and that it is not liable to pay penalty. (iv) The CIT (Appeals) ought to have followed the decisions ....

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...., do not come in the way or affect the validity of the assessment proceedings." 3. The appeal filed by the revenue is barred by limitation by 22 days. The revenue has filed condonation petition for admitting the appeal. Having considered the petition and hearing the parties, we are satisfied that there is reasonable cause for filing the appeal belatedly. Hence, we condone the delay and admit the appeal for hearing. 4. At the outset, ld A.R. of the assessee submitted that the tax effect in this appeal is below Rs. 50 lakhs and, therefore, in view of CBDT Circular No.17/2019 dated 8th August, 2019, the same is not maintainable and should be dismissed. 5. We find that CBDT vide circular No.17/2019 in F.No.279/Misc.142/2007- ITJ(Pt) dated 8....