2022 (1) TMI 1097

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....ected against the order dated 6th Nov., 2019 of CIT(A) arising from penalty order passed under Section 271(1))(C) of the Income Tax Act for the assessment year 2009-10. The assessee has raised the following grounds:- "1. That in any view of the matter penalty imposed u/s. 271(1)(C) by order dated 16.03.2015 imposing penalty of Rs. 5,10,000/- is based both on the facts and in law. 2. That in an....

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....cer also made an addition of Rs. 1,00,000/- on account of household expenses. Thereafter, the Assessing Officer levied the penalty u/s. 27(1)(C) @ 100% of tax to be avoided vide the order dated 16.03.2015. The assessee challenged the levy of penalty before the CIT(A) but could not succeed. 3. Before the Tribunal, the learned AR of the assessee has submitted that in quantum appeal the Varanasi Ben....

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....(A) for non-prosecution it. The Varanasi Bench of this Tribunal vide order dated 22nd Nov., 2011 in ITA No. 103/V/2019 has set aside the issue to the record of the CIT(A) for fresh adjudication in Para 3 and 4 as under: 3. Heard, I find that the CIT(A) has demised the appeal without providing proper opportunity to the assessee. Moreover, he has not decided the appeal after discussing in detail, ....