TMI Blog2019 (7) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... On the date fixed for hearing on 08/01/2019, the assessee asked for adjournment. When the appeal was again fixed for hearing on 06/2/2019 then no body appeared before the ld. CIT(A), therefore, the ld. CIT(A) after considering the material placed on record, dismissed the appeal filed by the assessee. As per the reasons advanced for non-appearance, we are satisfied that the assessee has reasonable ground for non-appearance on the date fixed for hearing. We also found that the ground raised before us with regard to defect in notice so as to invalidate the entire penalty order by having a variation in the charge levied for penalty in the show cause notice U/s 274 vis a vis charge levied in the penalty order so passed U/s 271(1)(c) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notice issued U/s 274 r.w.s. 271(1)(c) of the Act vis a vis charge levied in the penalty order passed U/s 271(1)(c) of the Act. Therefore, the penalty order is invalid in view of the various decisions noted in the written submissions so filed. Accordingly, it was prayed that because of variation in the charge, penalty so imposed is liable to be set aside in view of the decision of Hon'ble ITAT Amritsar bench in the case of HPCL Mittal Energy Ltd. Vs. ACIT in ITA No. 554 555/ Asr/2014 dated 03.05.2018. With regard to levy of charge at the stage of initiation of penalty by issue of notice U/s 274 vis a vis charge levied in the penalty order U/s 271(1)(c) of the Act, the precise observation of the Tribunal was as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot impose penalty by finding the assessee guilty of concealment of particulars of income'. Again, he cannot be uncertain in the penalty order as to concealment or furnishing of inaccurate particulars of income by using slash between the two expressions. When the AO is satisfied that it is a clear-cut case of imposition of penalty u/s 271(1)(c) of the Act on two or more additions/disallowances, one or more falling under the expression 'concealment of particulars of income' and the other under the 'furnishing of inaccurate particulars of income', he must specify it so by using the word 'and' between the two expressions in the notice at the time of initiation of penalty proceedings. If he remains convinced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the material placed on record, dismissed the appeal filed by the assessee. As per the reasons advanced for non-appearance, we are satisfied that the assessee has reasonable ground for non-appearance on the date fixed for hearing. We also found that the ground raised before us with regard to defect in notice so as to invalidate the entire penalty order by having a variation in the charge levied for penalty in the show cause notice U/s 274 of the Act vis a vis charge levied in the penalty order so passed U/s 271(1)(c) of the Act was not before the ld. CIT(A). Therefore, in the fitness of things and in the substantial interest of justice, we set aside the ex parte order of the ld. CIT(A) and the matter is restored back to the file o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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