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TMI Blog2019 (7) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... US INCOME TAX OFFICER, WARD-1 (1) , VISAKHAPATNAM [ 2017 (11) TMI 1164 - ITAT VISAKHAPATNAM] held that the notice issued u/s 271(1)(c) without striking irrelevant column renders the notice invalid. Since the Ld.CIT(A) has followed the decision of SMT. BAISETTY REVATHI [ 2017 (7) TMI 776 - ANDHRA PRADESH HIGH COURT] and the order of this Tribunal in KONCHADA SREERAM, we do not see any reason to interfere with the order of the Ld.CIT(A) and the same is upheld. - Appeal of the revenue is dismissed. - I.T.A.No.440/VIZ/2018 - - - Dated:- 17-7-2019 - Shri V. Durga Rao, Judicial Member And Shri D.S. Sunder Singh, Accountant Member For the Appellant : Smt.Suman Malik, DR For the Respondent : Shri C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as much as non-striking of the irrelevant column in the notice leading to ambiguity for which act of the assessee, the AO sought the explanation whether it is for concealment of income or for furnishing of inaccurate particulars. The Ld.CIT(A) followed the judgement of the jurisdictional High Court in the case of Baisetty Revathy in ITTA.No.684/2016 and the decision of this Tribunal in the case of Konchada Sreeram in ITA No. 388/Vizag/2015 and cancelled the penalty and allowed the appeal of the assessee. For the sake of clarity and convenience, we extract relevant part of the order of the Ld.CIT(A) in para No. 6 to 6.2 which reads as under : 6. I have considered the submissions made and also gone through the judicial pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be permitted to club both by interjecting an 'or' between the two, as in the present case. This ambiguity in the show-cause notice is further compounded presently by the confused finding of the Assessing Officer that he was satisfied that the assessee was guilty of both. We are therefore of the opinion that the order under appeal does not brook interference on any ground. We find no question of law, much less a substantial one, arising for consideration warranting admission of this appeal. 6.2. On the similar facts, the Hon'ble ITAT in the case of Konchada Sreeram(ITA.No 388/Vizag/2015) following the decision of the Hon'ble AP High Court cited supra and its own decision in the cases o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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