TMI Blog2020 (11) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the present appeal is dismissed. However, this dismissal of appeal is subject to a caveat that in case the dispute relating to tax arrears for the present assessment year is not ultimately resolved in terms of the aforesaid Scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application as per law. The Revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The Ld. CIT(A) has erred in law by affirming the ex-parte order passed by Ld. AO without providing sufficient opportunity of being heard and by passing the order in haste, which is arbitrary and in violation of the principals of natural justice. 3. The Ld. CIT (A) has erred in law as well as facts of the case in confirming the order passed by the Ld. AO u/s 271(l)(c) of the Act on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as facts of the case in confirming the order passed by the Ld. AO imposing the penalty for furnishing inaccurate particulars of income as per Explanation 1 of section 271(l)(c) of the Act, without appreciating that Explanation 1 of section 271(l)(c) of the Act is applicable when particulars of income are concealed 7. All the above grounds are independent and without prejudice to each other. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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