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TMI Blog2016 (8) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the assessee on more than one occasion has requested the Assessing Officer to supply a signed copy of the penalty order. When the assessee has repeatedly requested the Assessing Officer to supply a signed copy of the penalty order, we see no reason why the Assessing Officer should be adamant and stubborn in his attitude in communicating a signed copy of the penalty order. In fact, the Department has failed to conclusively prove the fact that the penalty order communicated to the assessee was signed by the Assessing Officer, whereas the assessee not only has produced the original unsigned penalty order received from the Assessing Officer but also filed an affidavit in support of such claim. In our view, in the absence of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure of ₹ 4,95,495 and added back to the income of the assessee. On the basis of the addition made in the assessment order the Assessing Officer initiated proceedings for imposition of penalty under section 271(1)(c), alleging furnishing of inaccurate particulars of income. In response to the show-cause notice issued by the Assessing Officer under section 274 read with section 271 of the Act, though the assessee objected to initiation of penalty proceedings, however, the Assessing Officer rejecting the explanation of the assessee, proceeded to pass an order imposing penalty of ₹ 2,26,075 under section271(1)(c). Being aggrieved of the penalty order so passed, the assessee preferred an appeal before the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng before the Assessing Officer to supply him a signed copy of the penalty order but all his requests fell in deaf ear. In support of such contention, the learned authorised representative drew our attention to the letters dated October 8, 2013, and November 20, 2013. He submitted, non-supply of signed penalty order by the Assessing Officer was also brought to the notice of the learned Commissioner (Appeals), vide letter dated November 7, 2013, December 4, 2013, and February 7, 2014. The learned authorised representative submitted in spite of such fact on record, the learned Commissioner (Appeals) upheld the imposition of penalty on the basis of an unsigned penalty order communicated to the assessee without properly appreciating the content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Commissioner (Appeals) has dismissed/rejected the plea of the assessee in a mechanical and routine manner by accepting the version of the Assessing Officer that a signed copy of the penalty order is available in the Assessing Officer's record. Availability of the signed copy of the penalty order in the Assessing Officer's record does not prove the fact that the penalty order communicated to the assessee was signed by the Assessing Officer. When the assessee has repeatedly requested the Assessing Officer to supply a signed copy of the penalty order, we see no reason why the Assessing Officer should be adamant and stubborn in his attitude in communicating a signed copy of the penalty order. In fact, the Department has failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation in the order of assessment. The order of assessment duly signed existed. The present case is a case where there was no signed order of assessment. We are of the view that the decision in the case of Smt. Kilasho Devi Burman (supra) squarely covers the issue in favour of the assessee. In the absence of a signed order of assessment, we have to hold that assessment is invalid. We are also of the view that the provisions of section 292B cannot come to the rescue of the Revenue. The provisions of section292B reads as follows : '292B. Return of income, etc., not to be invalid on certain grounds.-No return of income, assessment, notice, summons or other proceeding furnished or made or issued or taken or purported to have been furni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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