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TMI Blog2022 (6) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri V.K. Singh, Sr. D.R. ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These four appeals pertain to two different assessees, involving a common issue, are filed against four different orders, all dated 06.06.2019, passed by the CIT(A)-9, Ahmedabad for the Assessment Years 2011-12 & 2012-13 and were heard together. As a matter of convenience, therefore, all these four appeals are being dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is therefore prayed that the above addition/disallowance made by the assessing officer may please be deleted." 3. Firstly, we are taking up the facts of ITA No.1448/Ahd/2019 as all the appeals are filed on identical issues. The assessee has not filed return of income for the A.Y. 2011-12. The assessment was reopened under section 147 of the Income Tax Act, 1961 after recording the reasons for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by the penalty order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. At the time of hearing ld. AR of the assessee filed adjournment application, since the issue involved is related to initiation of penalty under Section 271(1)(c), we are rejecting the adjournment application and proceeding on the basis of the written submissions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cealment of income under Section 271(1)(c) of the Act without giving any opportunity to the assessee at the appellate stage i.e. before the CIT(A). Further, it is noticed that in the notice issued under Section 271(1)(c) read with Section 274 of the Act the specific limb was also not mentioned in the notice. Therefore, the decision of the Hon'ble Supreme Court in the case of CIT vs. SSA's Emerald ..... X X X X Extracts X X X X X X X X Extracts X X X X
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