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TMI Blog2019 (4) TMI 1979X X X X Extracts X X X X X X X X Extracts X X X X ..... i For the Revenue : Shri H. Phani Raju ORDER PER BENCH: All these appeals pertain to same assessee are directed against a common order of CIT(A) - 8, Hyderabad, dated, 26/10/2018 for AYs 2010-11 & 2011-12 and 2014-15 to 2016-17. As identical issue is involved in these appeals, the same were clubbed and heard together and, therefore, a common order is passed for the sake of convenience. 2. Bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A). Even before the CIT(A), assessee failed to substantiate or filed any submission even though ld. CIT(A) has given several opportunities. Finally, he confirmed the penalty levied by the AO. 4. Aggrieved by the order of CIT(A), the assessee is in appeal before us raising the following grounds of appeal, which are common in all the appeals under consideration, except the quantum of penalty levie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances of the case. 5. Whether the learned Authorities below are justified in levying penalty @10% on the total amount outstanding which includes interest and other fees apart from tax due, under the facts and circumstances of the case. 6. Without prejudice to the above, whether the learned Authorities below are correct in not restricting the penalty @10% only on tax due, under the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for such pending taxes. AO levied penalty u/s 221(1) of the Act. Even before the CIT(A), assessee failed to make submission, even though, CIT(A) has given several opportunities. Before us, ld. AR submitted that AO was not explained about the break-up of the dues, can the penalty be levied on total outstanding without restricting it to only tax dues. He prayed that one more opportunity may be giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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