Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 164 - AT - Income TaxPenalty u/s.271(1)(c) - time limit prescribed u/s.275 - limitation period - HELD THAT:- The internal transfer of documents including the Tribunal order from the office of CIT, Kolhapur to CIT-IV, Pune, cannot have any bearing on the determination of the date on which the order of Tribunal was served on the competent Commissioner having jurisdiction over the case at the material time. As further brought to our notice that the ITO Ward 1(1), Solapur issued notice for penalty u/s 271(1)(c) on 4.4.2003 fixing the date of hearing on 17.4.2003, which is prior to 13.05.2003, being the date of the alleged service of the order of the Tribunal on the competent CIT. As the CIT, Kolhapur had the jurisdiction over the AO and the order of Tribunal was served on CIT, Kolhapur, on 13.12.2002, in our considered opinion, the limitation period has to be reckoned from the date of such service. Going by this date of service of order of Tribunal on CIT, Kolhapur, we hold that the penalty order passed by the AO on 30-09-2003 is time-barred. Both the sides are in agreement that the facts and circumstances of other six appeals are similar to that of Ekata P. Raka. We hold that the penalty orders passed on these six persons were also time-barred. - Decided in favour of assessee.
|