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TMI Blog2023 (8) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee's request to keep penalty proceedings in abeyance. (b) That, on the facts and in the circumstances of the case, the Ld. AO has erred in invoking penalty for misreporting without appreciating that there is no misrepresentation and/or suppression of facts by the Appellant who had taken a consistent position, details of which have been explained to the Ld. AO and are also supported by several judicial precedence. (c) That, on the facts and in the circumstances of the case and in law, impugned penalty order dated 31 March 2020 passed by the (ld. AO') levying penalty under section 270A of the Act is bad in law and liable to be quashed. 2. That on the facts and in the circumstances of the case, the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre ['Ld. CIT(A), NFAC] erred in misinterpreting its jurisdiction thereby not adjudicating the grounds of appeal raised before it, without appreciating that the impugned order under section 270A of the Act is duly covered under list of appealable orders specified in section 246A(1)(q) of the Act, thereby making the proceedings liable to be quashed. 3 That, on the facts and in the circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Without prejudice to the above, the Ld. CIT(A), NFAC erred in not adjudicating the ground raised for initiating penalty proceedings on account of disallowance relating to amortization of deferred grant. 15. Without prejudice to the above, the Ld. CIT(A), NFAC erred in not adjudicating the ground raised for initiating penalty proceedings on account of disallowance of expenditure incurred on land crop compensation paid to farmers. 16. Without prejudice to the above, the Ld. CIT(A), NFAC erred in not adjudicating the ground raised for initiating penalty proceedings on account of disallowance of expenditure incurred on guest house. 17. Without prejudice to the above, the Ld. CIT(A), NFAC erred in not adjudicating the ground raised for initiating penalty proceedings on account of disallowance of depreciation on hospital building leased to Apollo Hospitals. 18. That the appellant craves leave to add and /or alter, amend, modify or rescind the grounds hereinabove before or at the hearing of this appeal." Also, the assessee has raised additional grounds of appeal which reads as under: "1. In the facts and circumstance of the case and in law, the Ld. AO erred in passing order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved the assessee carried the order passed by the A.O u/s.270A of the Act dated 31.03.2020 before the CIT(Appeals). The CIT(Appeals) holding a conviction that the penalty imposed by the A.O u/s. 270A did not fall within the realm of the orders which were appealable before him, thus dismissed the appeal by treating the same as infructuous. 5. The assessee company being aggrieved with the order of the CIT (Appeals) has carried the matter in appeal before us. 6. We have heard the ld. authorized representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by them to drive home their respective contentions. 7. Shri Ajit Korde, Ld. Authorized Representative ( for short 'AR') for the assessee company at the very outset submitted that the CIT(Appeals) had grossly erred in law and facts of the case in dismissing the appeal of the assessee company by treating the same as infructuous. Elaborating his contention, it was submitted by the Ld. AR that the CIT(Appeals) had grossly misconceived the settled position of law and observed that no appeal again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order imposing penalty under Chapter XXI of the Act finds place in the orders which are appealable before the CIT(Appeals). For the sake of clarity, Section 246A(1) of the Act is culled out as under: "246A. (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against- (a) an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or subsection (1B) of section 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessment made by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after the 1st day of January, 1997; (l) an order imposing a penalty under sub-section (2) of section 158BFA; (m) an order imposing a penalty under section 271B or section 271BB; (n) an order made by a Deputy Commissioner imposing a penalty under section 271C, section 271CA, section 271D or section 271E; (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (p) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (q) an order imposing a penalty under Chapter XXI; (r) an order made by an Assessing Officer other than a Deputy Commissioner under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct. Explanation. -For the purposes of this sub-section, where on or after the 1st day of October, 1998, the post of Deputy Commissioner has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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