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2019 (2) TMI 1653 - ITAT DELHIPenalty proceedings u/s 271(1)(c) - defective notice - non-striking off the inappropriate words in the notice - HELD THAT:- A perusal of the notice issued u/s 274 read with section 271 shows that the AO has not struck off the inappropriate words in the notice. While imposing the penalty, the AO did not mention under which limb the penalty has been imposed. It is also observed from the penalty order that the AO while levying penalty has also referred to the orders of his predecessor for assessment years 2006-07, 2002-03 and 2003-04. Tribunal in assessee’s own case for preceding years [2017 (9) TMI 102 - ITAT DELHI] respectfully following the same, we cancel the penalty so levied by the AO and upheld by the CIT(A) due to non-striking off the inappropriate words in the notice. The additional grounds raised by the assessee are accordingly allowed. Since, the assessee succeeds on the additional grounds, the grounds on merit are not being adjudicated being academic in nature. - Appeal filed by the assessee is allowed.
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