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TMI Blog2014 (6) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention argument or proposition in the penalty proceedings which has not been taken in the quantum proceedings - There can be many reasons on the basis of which the assessee may not agitate the addition however that inaction cannot be the criteria that arguments, contentions and propositions in penalty proceedings have to be smothered – thus, the matter is required to be remitted back to the CIT(A) for fresh adjudication – Decided in favour of Assessee. - I.T.A. No.-1290/Del/2013 - - - Dated:- 30-5-2014 - Smt Diva Singh,JJ. For the Appellant : Sh. Sanjay Malik, Adv. For the Respondent : Sh. Gagan Sood, Sr. DR ORDER This is an appeal filed by the assessee against the order dated 18.12.2012 of the CIT(A), Meerut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was held should specifically have been challenged by way of ground which was not done. The CIT(A) was also of the view that since the assessee had accepted the addition as a result of status not having been challenged the order deserves to be upheld. He also held that raising of a new contention which would require the assessee to lead fresh evidence in the form of passport etc. for which no petition had been made under Rule 46A etc. were also some of the reasons taken to confirm the action of the AO. 2.1. Aggrieved by this, the assessee is in appeal before the Tribunal. The LD. AR on perusing the grounds raised before the CIT(A) and the reasons brought out in the impugned order as a result of which the penalty has been confirmed submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the penalty provisions are required to be examined. On considering the settled legal position it is also held that there is no bar to the assessee to raise a new contention argument or proposition in the penalty proceedings which has not been taken in the quantum proceedings. There can be many reasons on the basis of which the assessee may not agitate the addition however that inaction cannot be the criteria that arguments, contentions and propositions in penalty proceedings have to be smothered. Considering the entire factual matrix and legal position the issue is restored back to the CIT(A) who may if need be for his convenience call upon the assessee to raise specific grounds, liberty is given to the assessee to place fresh evidences b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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