Home
Forgot password New User/ Regiser Register to get Live Demo
2023 (9) TMI 326 - ITAT RAIPURPenalty u/s. 271(1)(c) - Defective notice - issuing show cause notice u/s. 274 without defining the nature of default - allegation of non striking off the irrelevant default - HELD THAT:- Admittedly, on a perusal of the SCN it stands revealed that the AO had failed to strike off the irrelevant default while calling upon the assessee to explain why he may not be subjected to penalty u/s 271(1)(c) Failure on the part of the A.O. to put the assessee to notice as regards the default for which penalty u/s 271(1)(c) was sought to be imposed on him by clearly and explicitly pointing out the specific defaults in the SCN, for which he was called upon to explain that as to why penalty u/s. 271(1)(c) of the Act may not be imposed upon him, had, thus, left the assessee guessing of the default for which he was being proceeded against, and had divested him of an opportunity to put forth an explanation before the A.O that no such penalty was called for in his case. We, thus, are of a firm conviction that as the A.O had failed to discharge his statutory obligation of fairly putting the assessee to notice as regards the defaults for which he was being proceeded against, therefore, the penalty u/s 271(1)(c) imposed by him being in clear violation of the mandate of Sec. 274(1) of the Act cannot be sustained. Decided in favour of assessee.
|