Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (9) TMI 61 - AT - Income TaxPenalty u/s 271(1)(c) - Defective notice - non specification of charge - assessee was non-cooperative before the revenue authorities especially before the Ld. First Appellate Authority - HELD THAT:- No doubt that the assessee remained non-cooperative before the revenue authorities especially before the Ld. First Appellate Authority. But in our view the grounds raised by the Assessee in the present Appeal are very much important to decide the issues in dispute which have not been decided by the Ld. CIT(A). As gone through the various grounds raised by the Assessee before the Ld. CIT(A) especially the initiation of penalty is fatally defective so much so, no specific charge has been mentioned which makes the whole proceedings unsustainable in law, which has not been decided by the Ld. CIT(A). We are of the view that the issues in dispute require thorough consideration at the level of the Ld. CIT(A), which have not been decided by the Ld. CIT(A). We are setting aside the issues in dispute to the Ld. CIT(A) to decided the same, afresh, as per law, after giving full opportunity to the assessee as required under the law. - Decided in favour of assessee for statistical purposes.
|