TaxTMI 
TaxTMI 
2022 (4) TMI 1120
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.... record, the reasons for delay in filing of the appeals as stated before the ld. CIT(A), which is extracted for ready reference:- "The above mentioned appeals are pending before your Honours. There is a delay of 30 days in filing these appeals. 2. I wish to inform you that I am a senior partner in M/s. Shivangi and Latkar, Chartered Accountants, No. 1521, Eagle Heights, Maruti Galli, BELAGAVI - 590 001. As a senior partner, I am responsible for firm's professional work such as Audit of Accounts, filing of returns under the direct and indirect taxes, Appeals and allocating office work amongst our colleges and supervision of the office work. 3. I wish to inform you that M/s. Nirani Sugars Ltd., Mudhol, is one of our clients. Our office had received orders levying penalty u/s. 271(1)(c) of the Act for the Assessment Years 2001-02 to 2004-05 from M/s. Nirani Sugars Ltd., Mudhol. I had instructed Shri Deepak Kulkarni to forward the penalty order to M/s. K.R. Prasad, Advocates, to prepare the Appeal Memos. On my instructions, Shri Deepak Kulkarni was taking steps. 4. It is to be stated that I had a cardiac problem in the month of July/August 2014. ....
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....rni for the purpose of filing before the Commissioner of Income Tax (Appeals), Bengaluru. I understand the appeals were filed on 12.11.2014 before the Commissioner of Income Tax (Appeals), Bengaluru. 4. I state that there is a delay of 30 days in filing the appeals. I state that there is absolutely no negligence on the part of the appellant company in filing the appeal. The appellant company took all due diligence to file the appeal in time. 5. What is stated above is true to the best of my knowledge, information and belief." 5. The ld. AR of the assessee further submits that assessee has very good case on merit and is likely to succeed in case the assessee is given opportunity to contest the appeal on merit. 6. On the other hand, the ld. Departmental Representative (DR) for the revenue supported the order of ld. CIT(A). She submitted that the assessee failed to explain the delay before the ld. CIT(A), thereby the delay was not condoned in filing of the appeals and resultantly the appeals were not admitted. 7. After hearing the rival contentions, perusing the material available on record as well as the orders of the authorities below, we hold as follows:-....
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....davit (which is placed on record), could not be controverted by the ld. D/R. Hence we deem it fit to condone the delay of 30 days in filing of these appeals before the ld. CIT(A) and admit this appeals for hearing on merits. 11. On merits, the sole issue raised by the ld. Counsel for the assessee in all these appeals is the preliminary objection challenging the penalty imposed u/s. 271(1)(c) on the ground that the notice issued initiating the penalty proceedings being defective, the penalty imposed in pursuance of such defective notice is not sustainable in law. He has placed on record, a copy of the said notices issued by the A.O. u/s. 271(1)(C) of the Act, even dt. 21/03/2006, and pointed out that the irrelevant portion having been not struck off by the A.O. in the said notices, the exact charge/s against the assessee as to whether he concealed the particulars of his income or furnishing inaccurate particulars of such income was not clear. The notices for all the assessment years are extracted for ready reference:- P.T.O 12. We have heard rival submissions, perused the material available on record, the orders of the lower authorities as well as the case-law cited. Aft....
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.... principles is that 'where procedural and/or substantive provisions of law embody the principles of natural justice, their infraction per se does not lead to invalidity of the orders passed. Here again, prejudice must be caused to the litigant, "except in the case of a mandatory provision of law which is conceived not only in individual interest but also in the public interest'. [Para 189] * Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, Rajesh Kumar v. CIT [2007] 2 SCC 181, may be referred to in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid down on this behalf, compliance with principles of natural justice would be implicit. If a statue contravenes the principles of natural justice, it may also be held ultra vires Article 1....
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.......... *have concealed the particulars of your Income or... furnished inaccurate particulars of such Income. 10/4/00 12-30 +M/P.M. on.....C You are hereby requested to appear before me at ......and show cause why an order imposing a penalty on you should not be made under section 271 of the Income-tax Act, 1961. If you do not wish to avail yourself of this opportunity of being heard in person or through authorised representative you may show cause in writing on or before the said date which will be considered before any such order is made under section 271. Scal) missione of laconte 3 10 10 леÑкал M. R. KALE à¤à¤¸. आर. काले Income-tax Officer Assistant Comm of Income-Ta Document 2 NOTICE UNDER SECTION 274 READ WITH SECTION 271 OF THE INCOME TAX ACT. 1961 Nirani Sugars Hd Kulali Coss. Mudhol Dt. Bajaket I.T.N.S-29 Office of the Assistant misstagsOfficeome-Tax उप आयकर आयà¥à¤•à¥à¤¤ कारà¥à¤¯à¤¾à¤²à¤¯ , केंदà¥à....
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....ent 3 8. ANNEXURE B 7 NOTICE UNDER SECTION 274 READ WITH SECTION 271 OF THE INCOME TAX ACT 1961 1.T.N.S-29 Office of the Assistant Commissioner of Income-Tex Income tax Office Cantrel Cas पूंजीदा रेस Rua-do-Die Franey, Coa R To "Vivani bu Nirani Sugars Hd Kulali Crosa. Mudhal St. Bagaket Dated 20 213 13/06 Whereas in the course of proceedings before me for the assessment year. 2003-04. it appears to me that you:- *have without reasonable cause failed to furnish me return of income which you were required to fumish by a notice given under section 22(11/22 (2)/34 of the Indian Income-tax Act. 1922 or which you were required to furnish under section 139(1) or by a notice given under section 139(2/148 of the Income-tax Act. 1961. No............. Dated.................. or have without reasonable cause failed to furnish it within the time allowed and the manner required by the said section 139(1) or by such notice. *have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the Indian Income-tax ....