2021 (2) TMI 280

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....re-in-after referred to as "the Act") relevant to the Assessment Year 2000-2001. 2. The assessee has raised the following grounds of appeal: 1. The Ld.CIT(appeals), Baroda has erred in law in not admitting the additional ground taken with respect to the impugned order being barred by limitation. 2. The Ld.CIT(Appeals) has further erred in law and in facts in not appreciating that the additional ground raised before him was a legal ground and the facts relating thereto emanated and are very much available on records. 3. The Ld.CIT(Appeals) has further erred in law and in facts in holding that there was no justification on part of the appellant in omission of the legal ground of limitation in the appeal filed. 4. The Ld.CIT(Appeal....

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....arned AR, to justify his stand, contending that the order is barred by limitation, has furnished the relevant dates which are given as under: Computation of Limitation Period A Assessment Order dated End of Financial Year :28.03.2003 : B End of the month in which initiated 31.03.2003 a) Six months from 30.05.2003 b) Further period as per Sec.129-162 days from 29.11.2003 c) Date of Penalty Order :30.05.2003 :29.11.2003 11.05.2004 18.05.2004 d) The date of initiation by A.O would certainly be before the date of issue of notice for initiation of penalty proceedings i.e 22.05.2003. If the earlier date is taken the limitation period would expire even earlier. 5. In view of the above the learned AR before us prayed to quash t....

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....clude certain period for calculating the limitation of time which is reproduced as under: Explanation.-In computing the period of limitation for the purposes of this section,- (i) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 129; (ii) XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXX (iii)XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX, shall be excluded. 7.2 In the case on hand there was change in the jurisdiction of the Income Tax Office under the provisions of section 129 of the Act from central range to range 3 Baroda. The assessee, on change of jurisdiction, requested for rehearing the case as provided in the proviso to section 129 of....

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.... instance of the assessee against order of the ld.CIT(A) dated 21.2.2012 passed for Asstt.Year 2000- 01. The grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty imposed under section 271E of the Income Tax Act, 1961. 2. The ld.counsel for the assessee at the very outset submitted that penalty order is time barred by 7 days. He submitted the following calculations: "Computation of Limitation Period: (A) Assessment Order dated : 28.03.2003 End of Financial Year : 31.03.2003 (B) End of the month in which initiated : 30.05.2003 a) Six months from 30.05.2003 : 29.11.2003 b) Further period as per Sec. 129-162 days from 29.11.2003 : 11.05.2004 c) Date of Penalty Order : 18.05.2004 d) Th....