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TMI Blog2010 (10) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... ogether and are being disposed of by this consolidated order for the sake of convenience. 3. Identical issue raised in all the appeals is against the penalty imposed u/s 271(1)(c) of the Act being time barred in view of the proviso to section 275(1)(a) of the Act. The assessee in all the appeals has challenged the jurisdiction of Assessing Officer to levy of penalty u/s 271(1)(c) of the Act, which is being taken up in the first instance as the same goes to the root of the issue involved. 4. The factual aspects in all the appeals are identical, however, a reference is being made to the facts in ITA 694/Chd/2010 for deciding the issue in hand. The brief facts of the case are that in view of non compliance to notice u/s 142(1) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ec 275(1)(a) of the Act were not ignored and as per section 275 of the Act penalty could be imposed within six months from the end of the month in which the order of the Tribunal was received by the Chief Commissioner or the Commissioner. It was further clarified that the order from the Tribunal was received on 31.3.2009 and the penalty in the case could be imposed on or before 30.9.2009. The CIT(A) observed that section 275 itself was the substantive part of the Act and that the assessee had filed an appeal before the Tribunal. As per the CIT(A) the Assessing Officer had within his right passed the order within six months from receipt of the order of the Tribunal. The CIT(A) also noted that the assessee himself had pleaded before the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on Tarlochan Singh Sons (HUF) Vs. ITO (Asr). [(2008) 114 TTJ (Asr) 82] The Ld. DR for the Revenue for the Revenue placed reliance on the order of the CIT(A). 6. We have heard the rival contentions and perused the records. The issue in the present appeal is whether the penalty levied u/s 271 (1)(c) of the Act is barred by limitation. The period prescribed for levy of penalty is provided u/s 275 of the Act. It prescribes the time limit within which the order imposing penalties under various sections are to be passed. Section 275 reads as under:- 275. (1) No order imposing a penalty under this Chapter shall be passed- (a) in a case where the relevant assessment or other order is the subject-matter of an appeal to the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later. (1A) In a case where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty is passed before the order of the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action initiated for the imposition of penalty on or before the 31st day of March, 1989. Explanation.-In computing the period of limitation for the purposes of this section,- (i) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 129; (ii) any period during which the immunity granted under section 245H remained in force; and (iii) any period during which a proceeding under this Chapter for the levy of penalty is stayed by an order or injunction of any court, shall be excluded. 7. The section prescribes the time period within which an order imposing penalty under Chapter XXI is to be passed. Sub section 1(a) to section 275 of the Act provides that where the order of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to section 275(1)(a) of the Act, where it is prescribed that the penalty order is to be passed within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Chief Commissioner or the Commissioner. The order of the CIT (A) is dated 19.12.2007 and as per the information received by the learned AR for the assessee through RTI, the same was received in the office of CIT, Patiala on 20.12.2007. The evidence in this respect has been filed on record. The penalty proceedings u/s 271 (1)(c) of the Act under proviso to section 275(1)(a)are time barred on 31.3.2009. The penalty u/s 271 (1)(c) of the Act has been levied vide order of the Assessing Officer dated 25.9.2009, which is beyo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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