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TMI Blog2022 (12) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... e. For the Department by Shri N.S. Jangpangi, [CIT] - D. R. ORDER PER BENCH These four appeals are filed by the assessee against common order of the ld. Commissioner of Income Tax (Appeals)-IV, Kanpur [hereinafter referred to CIT (Appeals) both dated 21.09.2017 for assessment years 2006-07, 2007- 08, 2008-09 and 2009-10. 2. The assessee has raised the following substantive common grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 275(1)(a) of the Act. 4 On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in rejecting the contention of the assessee that the assessment order itself being bad in law and without jurisdiction no penalty on the basis of such order can be levied. 5. On the facts and circumstances of the case the CIT(A) has erred both on facts and in la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed CIT(A) has erred both on facts and in law in confirming the penalty despite the fact that there is neither concealment of income nor furnishing of inaccurate particulars. 9. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the penalty despite there being no specific allegation by the AO with respect to concealment of income or fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Tribunal dated 29/02/2022 (supra), the penalty proceedings deserved to be deleted. 5. The Ld. DR has not disputed the above facts. Considering the facts that the Tribunal has deleted the addition in the quantum proceedings and remanded the matter to the file of the A.O. We are of the opinion that the present penalty proceedings and penalty order made thereon deserves to be deleted. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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