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2016 (11) TMI 438 - ITAT CHENNAI

2016 (11) TMI 438 - ITAT CHENNAI - TMI - Penalty under Section 271(1)(c) - confirming the levy of penalty without due opportunity - Held that:- We are of the opinion that the Ld. CIT(Appeals) should give due opportunity to the assessee before confirming the penalty order. Hence, the issue is remitted back to the file of the Ld. CIT(Appeals) for giving adequate opportunity to the assessee and then pass an appropriate order. - ITA No. 644/Mds/2015 - Dated:- 23-9-2016 - Shri N.R.S. Ganesan, Judicia .....

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he facts in brief are that the assessee is involved in fabrication and erection of material handling systems for industries. The assessee is also involved in renting out cranes for industrial purposes. For assessment year 2008-09, he admitted certain turnover in cash system of accounting . The Assessing Officer found difference between the total payment mentioned in the TDS certificates and gross receipt admitted by the assessee. The assessee has claimed full credit for the TDS. For the shortfal .....

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against the penalty order, the assessee filed an appeal before the erstwhile CIT(Appeals)-III, Chennai and consequent to the jurisdictional change, the Ld. CIT(Appeals) - 12, Chennai, confirmed the penalty order for non-pursuing of the appeal. 4. Aggrieved against the order of the CIT(Appeals), the assessee is in appeal before this Tribunal. The grounds of appeal are extracted as under:- (1) The order of the Commissioner of Income Tax (Appeals) 12, Chennai-600 034 dated 13.02.2014 in I.T.A. No.5 .....

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