2025 (3) TMI 1818

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.... Shri Om Parkash, Sr. D.R. ORDER PER AMITABH SHUKLA, ACCOUNTANT MEMBER, This appeal by the Assessee is preferred against the order of the Ld. CIT(A), Delhi, dated 21.8.2018 pertaining to assessment year 2014-15. 2. The only issue raised by the assessee through its grounds of appeal is regarding the action of the Ld. CIT (A) in confirming the action of the Ld. AO, in imposing penalty u/....

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....bmitted that on identical facts in its case, this tribunal has deleted penalty vide its decision in ITA number 3415/Del//2019 dated 29/8/22 for AY 2010-11. It was also argued that though addition for current year was not contested before ITAT, but in AY 2008-09 & 2009-10, Hon'ble ITAT had on similar issues passed orders in assessees favour. The Ld. Counsel accordingly requested for deletion of pen....

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....culars thereof. In the instant case, the learned AO has not exercised his option of selecting either of the two conditions. This goes on to indicate a clear non-application of mind by the learned AO. It's settled law that when the foundation goes, super structure cannot survive. Once the notice per se is defective, the consequent penalty order would not survive. We have also noted the challenge to....