TaxTMI 
TaxTMI 
2026 (10) TMI 182
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....earned CIT(A)"], which in turn arose from the separate penalty orders passed under section 270A of the Act, for the assessment years 2017-18, 2019-20 and 2020-21. 2. Since all the appeals pertain to the same assessee, involving similar issues arising out of the similar factual matrix, these appeals were heard together as a matter of convenience, and are decided by way of this consolidated order. As the assessee in all the appeals has raised similar grounds, the grounds raised in the appeal for the assessment year 2017-18 are reproduced as follows for ready reference: - 1. The order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeals Centre, ("CIT(A)"), under section 250 of the Income Tax Act, 19....
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....of the case. 10. The learned CIT(A) is not justified in upholding the levy of penalty at 50% of tax amount by holding that there is underreporting of income on the facts and circumstances of the case. 11. The learned CIT(A) is not justified in upholding the levy of penalty at 200% of tax amount by holding that there is underreporting of income in consequence of misreporting on the facts and circumstances of the case. 12. Without prejudice, the penalty levied at 200% of the tax amount is excessive and is ought to be substantially reduced on the facts and circumstances of the case. 13. The authorities below failed to appreciate that there is neither misreporting nor underreporting of income and consequently....
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....despite grant of sufficient opportunities, the Assessing Officer ("AO") levied a penalty under section 270A of the Act. 5. Being aggrieved, the assessee filed separate appeals before the learned CIT(A) against the penalty order passed under section 270A of the Act for the assessment years under consideration. It is evident from the perusal of the record that the appeals were filed by the assessee before the learned CIT(A) after the introduction of the Faceless Appeal Schemes in the years 2020 and 2021. 6. We find that in the exercise of the powers conferred under section 250(6B) of the Act, the CBDT introduced the Faceless Appeal Scheme, 2020, vide notification issued on 25/09/2020. The said scheme was later superseded by the Faceless....
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....ere passed by the learned CIT(A), NFAC, which we find to be completely contrary to the Circular and notification issued by the CBDT, and thus, are without jurisdiction. 8. Therefore, in view of the facts and circumstances of the present case, since the appeals filed by the assessee before the learned CIT(A) were decided by the NFAC, which does not have the jurisdiction to decide the same, being the appeals, inter-alia, pertaining to penalty orders passed in cases where the assessment was completed in pursuance of a search under section 132 of section 132A of the Act, we are of the considered view that the learned CIT(A), NFAC, wrongly assumed the jurisdiction while passing the impugned orders in the present case. Accordingly, we restore ....