TMI Blog2020 (11) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... be relevant for the year under consideration, however the fact that this recognition has come after continued and sustained activities carried on in the field of research over several years as observed by Government of India cannot be ignored. Under such circumstances it is relevant that necessary steps may be taken to ascertain if assessee could be considered to be carrying out research and development activities during the relevant period. Ld.CIT(A) having observed the same has not taken necessary steps. The issue considered by Ld.CIT(A) needs to be ascertained based upon the facts in present case. We therefore find it proper to remand the issue back to Ld.CIT(A) to take necessary actions/steps to ascertain, whether assessee could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Furnished by the assessee were found to be incorrect or erroneous or false while in the instant case the addition is made on account of a false claim in the written of income which the AO has held to be inaccurate particulars of Furnishing of income . 3. For these and such oilier grounds that may be urged at the time of hearing, it is humbly prayed that the order of the CIT (A) be reversed and that of the AO be restored. 4. The appellant craves leave to add, to alter, amend or delete any of the grounds that may be urged at the time of hearing of the appeal. Brief facts of the case are as under 2.Assessee filed its return of income for year under consideration on 30/10/2000 declaring loss of ₹ 4,50,79,764/-. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was no response to the intimations issued to assessee and Ld.AO levied penalty for furnishing inaccurate particulars of income under section 271(1)(c) of the Act. 5. Aggrieved by the penalty order passed by Ld.AO, assessee filed appeal before Ld.CIT(A) with a delay of 2 years and 5 months which was not condoned. Assessee thereafter preferred appeal before this Tribunal. This Tribunal condoned the delay on the part of assessee in filing the appeal and remanded the issue to Ld.CIT(A) for deciding it on merits. 6. Ld.CIT(A) thereafter considered the issues on merits. In the impugned order before us, it is noted that Ld.CIT(A) considered letter dated 12/04/2013, filed by assessee being fresh statement of facts and grounds of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice of notice. The acknowledgment of service proves that assessee was intimated regarding date of hearing on 21/10/2020. 11. We are therefore inclined to decide the issue based on the details available on record and the submissions advanced by Ld.Sr DR. 12. We note that Ld.AO passed penalty order without considering the submissions of assessee. It is noted that none appeared before Ld.AO during penalty receding. 13. Before Ld.CIT(A) assessee filed recognition received by assessee from Ministry of Department of Science and Technology, Government of India in the year January 2012. It is submitted by assessee in written submission filed before Ld.CIT(A) dated 12/04/2013 (reproduced by Ld.CIT(A) in part para 3.4) that, though said in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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