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2019 (11) TMI 325 - AT - Income TaxPenalty u/s 271C - penalty barred by limitation u/s 275 - Challenging the levy of penalty u/s 271C for non failure to deduct tax u/s 194H - HELD THAT:- The assessee has raised legal issue before the Ld. CIT(A) also. However CIT(A) dismissed the grounds of assessee merely by observing that no such objection was raised at the level of the AO. We are of the opinion that this being a legal ground should have been adjudicated by CIT(A) after examining the relevant records. Since this issue has not been dealt by CIT(A) by passing a speaking order, we are of the considered view that this legal ground needs to be set aside to the file of CIT(A) for afresh adjudication in accordance with law, after providing reasonable opportunity of being heard to the assessee to place relevant material on record in support of its submissions. In the result common ground no.1 raised in three appeals for assessment years 2008-09, 2009-10 & 2010-11 are allowed for statistical purposes. Ground No.1 for statistical purposes for examining the limitation issue of the order passed u/s 271C of the Act r.w. section 275 of the Act. Dealing with the issue on merit relating as to whether the lower authorities were justified in levying penalty u/s 271C of the Act we find it merely academic deal with this issue at this stage.
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