TaxTMI 
TaxTMI 
2022 (1) TMI 1202
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.... effective issue to be decided in this appeal is as to whether the ld. CITA was justified in upholding the levy of penalty u/s 271(1)(c ) of the Act in the facts and circumstances of the case. The inter connected issue involved therein is whether the penalty order u/s 271(1)(c ) of the Act had been passed within time and is not barred by limitation in the facts and circumstances of the case. 3. We have heard the rival submissions and perused the materials available on record. At the outset, we find that the ld. AR before us had raised a preliminary objection that the penalty order passed by the ld. AO in the instant case is barred by limitation. Since this goes to the root of the matter, we deem it fit to address this preliminary issue. We....
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....). As stated in the statement of facts filed before us, the assessee had requested the ld. CIT(A) to keep the penalty appeal in abeyance till the disposal of the quantum appeal by this tribunal, which was pending at that stage. Finally the ld. CIT(A) dismissed the appeal of the assessee vide his order dated 19.08.2019. 3.2. Before us, the assessee had raised a preliminary ground that the penalty order dated 30.08.2012 passed by the ld. AO is barred by limitation as per the proviso to section 275(1)(a) of the Act. The ld. AR argued that the order of ld. CIT(A) was passed on 19.01.2010 in the original quantum proceedings and that the said order could have definitely reached the ld. AO before 31.03.2010 and hence the time limit for passing th....
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....is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the Appellate Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, whichever period expires later : Provided that in a case where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 2....