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TMI Blog2018 (5) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... ing only part of the appeal leads to multiplication of proceedings at different levels and forums which is not desirable - appeal stand allowed for statistical purposes - ITA Nos. 391 & 392/Mum/2016 - - - Dated:- 2-5-2018 - Shri Shamim Yahya, Accountant Member And Shri Amarjit Singh, Judicial Member Appellant by : Shri Rajeev Wagley Respondent by : Shri Rajat Mittal ORDER Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Original Grounds of Appeal:- 6. Confirming the above penalty without appreciating the fact that in the notice dated 28.3.2014 issued u/s. 274 r.w.S. 271 of Income Tax Act, 1961, the relevant words i.e. concealment of income or furnishing of inaccurate particulars of income were not struck off hence, the notice suffered from the vice of non-application of mind by the AO and was invalid. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We have heard both the counsels and perused the record. On the anvil of Hon ble Apex Court decision in the case of NTPC we admit the additional ground. 4. Up on careful consideration, we note that this ground was never raised before the learned Commissioner of income tax appeals nor the same was ever raised at any time before the Assessing Officer in the penalty proceedings. We further find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l leads to multiplication of proceedings at different levels and forums which is not desirable. After the order of learned CIT(A) is complete pursuant to our remitting the additional ground as above it will be open to the parties to raise the grounds in appeal as and if deemed necessary. 6. In the result these appeals filed by the assessee stand allowed for statistical purposes. 7. Order pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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