TaxTMI 
TaxTMI 
2025 (5) TMI 1854
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....thout looking into the provisions of the Act and hence the same is liable to be set aside in limine. 2.0 Under the facts and circumstances of the case, the appellant respectfully submits that the Honorable CIT(A) did not provide a reasonable opportunity for being heard as required under Section 250(2) of the Income Tax Act. The Honorable CIT(A) issued a notice under Section 250 of the Act, directing the appellant to file a written submission on or before 29th October 2024. However, the impugned order under Section 250 was passed on 29th October 2024 itself, prior to the appellant filing the submission. Consequently, the appellant was deprived of a reasonable opportunity to present its case, contrary to the principles of natural justice. ....
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....e grounds, under the facts and circumstances of the case, the learned assessing officer has erred in determination of turnover of the appellant. Hence, the penalty levied u/s 271B is not justified and liable to be deleted. 7.0 Without prejudice to the above grounds, the appellant submits that the levy of penalty is not justified in facts and circumstance and liable to be deleted. The appellant is aggrieved by the said order and hence this appeal. The Appellant craves to add, amend and/or rescind any of the above submissions before or at the time of hearing. The Appellant also crave leave to rely upon any judgment/case law as and when produced. In view of the above and other grounds that may be urged at the time of the hearing of the....
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....ssessee. The assessee came to know about the proceedings only when the AO had informed the assessee about the assessment order passed, the assessee took steps to file the appeal before the Ld.CIT(A). The assessee also informed the AO that the appeal has been filed against the quantum appeal and requested the AO to keep the penalty proceedings in abeyance till the disposal of the appeal. The AO without considering the said request had passed the penalty order u/s. 271B against which the assessee filed an appeal before the Ld.CIT(A). The Ld.CIT(A) also issued a notice dated 22/10/2024 and granted time upto 29/10/2024. Before the assessee filed their written submissions within the stipulated time i.e. on 29/10/2024, the Ld.CIT(A) on 29/10/2024....