TaxTMI 
TaxTMI 
2026 (9) TMI 445
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....he impugned order having been passed by the Id. CIT(A) on 24.09.2020 during the time of Covid Pandemic by ignoring the submissions and prayer e-filed by the appellant on 19.09.2020, the impugned penalty order lacks bonafide and is bad in law and is liable to be quashed. 4. For that the penalty under section 271(1)(c) of the Act has been imposed by the Id. CIT(A) on an entirely erroneous assumption of facts and without proper application of mind consequently, the impugned order is bad in law, unsustainable. 5. For that the notice dated 13.03.2020 issued under section 274 being unspecific and vague, the impugned order of penalty passed in pursuance thereto is bad in law and ab initio void. 6. For that on the facts and circumstances of the case, in absence of any material brought on record to show that the appellant has furnished any inaccurate particulars of income in relation to alleged income of Rs. 13,16,221/-, the Id. CIT(A) was not justified in imposing penalty under section 271(1)(c) of the Act in respect of the same in pursuance to the notice dated 13.03.2020. 7. For that on the facts and circumstance of the case, in absence of material to s....
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....ad in law and unsustainable. 14. For that your appellant craves leave of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time of hearing." ITA No. 147/GTY/2020 "1. For that the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad in law, facts and procedure. 2. For that the Id. CIT(A) ought to have held that in absence of any notice under section 143(2) of the Act having been issued by the Id. AO, the impugned order of assessment is without jurisdiction and unsustainable. 3. For that the Id. CIT(A) has erred in not holding that the order of assessment passed by the Id. AO in absence of an order passed under section 127 of the Act by a competent authority, the order of assessment is without jurisdiction and ab-initio void. 4. a) For that the Id. CIT(A) ought to have hold that the Id. AO after accepting the entire income as declared by the appellant in its return of income was not justified in not accepting Rs. 50,27,100/- out of the same only for the purposes of allowing exemption under section 10(1) and/or 10(26) of the Act and arbitrarily tr....
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....t prejudice to the above, the Id. CIT(A) was not justified in not allowing exemption under section 10(26) in respect of the said income. 10. For that the appellant cannot be assessed at the higher amount and the statutorily allowable exemption and/or deduction cannot be denied to him without any material to show that income of even a single rupee was earned outside the specified tribal area merely on surmises and conjecture and for the reason that his father is a government employee. 11. For the impugned order having been passed by the Id. CIT(A) in utter disregard to the principles of natural justice and merely on the basis of imaginations and suppositions, ignoring the various materials on record and without allowing any opportunity to show that the case laws relied upon by him are not applicable and/or distinguishable on facts, the impugned order is bad in law and unsustainable. 12. For that the various adverse remarks, comments and directions stated by the Id. CIT(A) in the impugned order being in excess of the jurisdiction the same are bad in law and the same are liable to be expunged. 13. For that your appellant craves leave of your honours....
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....nce for amount received from hiring of 7 No. of vehicles at Rs. 37,17,900/-. Accordingly, AO computed the income u/s 44AE of the Act taking at Rs. 7,500/- per vehicle per month. Accordingly Rs. 6,30,000/- was treated as explained income and rest amount was treated as unexplained income which was comes to Rs. 50,27,100/- (Rs. 5,93,80,170/- (-) Rs. 6,30,000/- (-) Rs. 2,73,000/-) since assessee was eligible for claim of exemption u/s 10(26) of the Act which was allowed and the amount of Rs. 50,27,100/- was treated as income from other source and penalty u/s 271(1)(c) was initiated for submitting inaccurate particulars of income. 5. Aggrieved from the above order, the assessee filed appeal before the Ld.CIT(A). The Ld.CIT(A) enhance the income by Rs. 6,86,151/- and directed to AO for further enquiry in case of his and other family members. 6. Aggrieved from the above order, the assessee filed appeal before the ITAT. 7. The Ld. Counsel strongly relied on the submission made before the lower authorities and further submitted that the assessment order was passed by the ITO-1, TPS-Tejpur, the case was transferred by the JCIT on 07.11.2017 and notice u/s 143(2) dated 19.09.2017 was....
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....or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him. (2) Where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to the same [Principal Director General or] Director General or [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner,- (a) where the [Principal Directors General or] Directors General or [Principal Chief Commissioners or] Chief Commissioners or [Principal Commissioners or] Commissioners to whom such Assessing Officers are subordinate are in agreement, then the [Principal Director General or] Director General or [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner from whose jurisdiction the case is to be transferred may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order; (b) where the [Principal Directors General or] Directors General or [Principal Chief Commi....