2025 (3) TMI 2135

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.... levied u/s 271D for A.Y. 2017-2018 passed on dt. 16.9.2023 which was not initiated with the Assessment order passed 30.11.2019 by AO, Range-1. Ferozepur keeping in view the letter of offer surrender dt. 8.11.2011 in which it is written that surrender is subject to no penal action against the assessee, which was accepted by the survey party as veil as the A.O. who framed the assessment for A. O. 17-18, if wrong, then the penult orders may kindly be quashed. \ 2. That whether the worthy CIT(A), NFAC was right in confirming the penalty orders passed of A.O viz., JT. CIT (A), Bhatinda Range -1, Bhatinda, as JT., CIT, Range-1, Bhatinda which was initiated the penalty proceedings 31.3.2022, and not with the assessment order which was pa....

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....and 2018-2019 respectively, if wrong then the it is prayed that the penalty orders passed u/s 250 by the CIT(A), NFAC, u/s 271D of the Income Tax Act, 1961 may kindly be quashed. 4. That whether the worthy Commissioner of Income Tax, (A) NFAC is right in deciding the Jurisdiction to rely the Judgements relied upon by assessee of Supreme Court of India, Punjab and High Court and other High Courts as well as of ITAT of different Bench, which was rejected by Jt. CIT, Range-I, Bhatinda as well as by the CIT (A) NFAC on the plea cited as Under: "As far as the judgements cited by the assessee in this submission are concerned, the same do not pertain to the Jurisdictional appellate authorities and are therefore not binding. " ....

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..../NFAC/F//APL-1/2023-2024/1054733125(1) DATED 31.7.2023 without appreciating the facts submitted on 18.8.2023 through written submission. 4. The Id. Counsel further argued that since the CIT(A) did not had the opportunity of going through detailed submission filed by the Assessee before passing the order, therefore, the order passed by the Id. CIT(A) should be quashed. 5. The Id. DR relied on the order of the CIT(A). 6. We have considered the findings given by the Id. CIT(A) in his appeal order and we find that in compliance to notice issued u/s 250 of the Act by the CIT(A), NFAC dated 31.7.2023, the Assessee filed an application on 3.8.2023 requesting therein to adjourn the case till 18.8.2023 so that detailed submission can be fil....