TMI Blog2023 (4) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity to the appellant assessee, ensuring proper adherence to section 250(6) - Assessee s appeal is partly allowed for statistical purposes. - ITA No. 6336/Del/2018 - - - Dated:- 22-3-2023 - SHRI CHALLA NAGENDRA PRASAD , JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA , ACCOUNTANT MEMBER For the Appellant : None For the Respondent : Mr. Sanjay Kumar, Senior Departmental Representative ( SR- DR for short) ORDER PER ANADEE NATH MISSHRA , AM : (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-27, New Delhi [ Ld. CIT(A) , for short], dated 14/12/2016 for Assessment Year 2010-11. Grounds taken in this appeal are as under: 1. That the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of income thereby concealed true particulars of such income whereas the penalty proceedings had been initiated as per the order of assessment for one default which is furnishing inaccurate particulars of income. The AO was not justified changing over the default while levying the penalty in consequent of such initiation for the default for which penalty proceedings were initiated. 5. The Ld. CIT(A) has erred both on facts and in circumstances of the case in confirming imposition of penalty of Rs.3,60,646/- u/s 271(1)(c) for furnishing inaccurate particulars of income thereby concealed true particulars of such income without specifying the precise default in the notice and therefore the printed notice without striking off the inappl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, made before the AO vide letter dated 11.03.2015 submitted to the AO on 12.03.2015. 9. The Ld. CIT(A) has grossly erred in not considering the written submissions made before her in support of Grounds of Appeal raised in appeal. 10. The appellant craves leave to add, delete, modify/amend the above grounds of appeal with the permission of the Hon ble appellate authority. (B) Vide assessment order dated 28.03.2013 passed u/s 153A/143(3) of the Income Tax Act, 1961; ( IT Act , for short) and the assessee s total income was assessed at Rs.36,96,570/-. The assessee filed appeal before the Ld. CIT(A). Vide impugned appellate order dated 14/12/2016; the Ld. CIT(A) dismissed the assessee s appeal. The present appeal before us wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither in person or by a representative. (3) The Commissioner (Appeals) shall have the power to adjourn the hearing of the appeal from time to time. (4) The Commissioner (Appeals) may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals). (5) The Commissioner (Appeals) may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the Commissioner (Appeals) is satisfied that the omission of that ground from the form of appeal was not willful or unreasonable. (6) The order of the Commissioner (Appeals) disposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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