2022 (4) TMI 1673

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....etitioner : Sri. Annamalai. S., Advocate For the Respondent : Sri. K.V. Aravind, Advocate ORDER The petitioner has impugned the penalty order dated 29.03.2022 under Section 271AAB of the Income Tax Act, 1961 [for short "I.T. Act"] and the consequential notice of demand dated 29.03.2022 under Section 156 of the I.T. Act. The petitioner's grievance with the impugned order and the notice of ....

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....f the Covid-19 pandemic, but on 03.09.2021, has filed separate appeals as against the Assessment Order dated 22.04.2021 and the Assessment Order for the previous Assessment Year 2018-19. 4. The petitioner's case is that for the reasons that the petitioner cannot explain, a common acknowledgement has been generated for both the appeals relating to the Assessment Years 2018-19 and 2019-20. The re....

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....rder for penalty in the premise that the Assessing Officer could not find any appeal in Form 35 either in the electronic form or in the hard form and therefore, it must be opined that the petitioner has not filed a valid appeal. Whether the appeal is filed or not can be verified in the circumstances relied upon by the petitioner viz., that indeed he has filed an appeal on 03.09.2021 and there was ....