9911796707
TMI Blog2021 (12) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... ... for the appellant. T.S. SIVAGNANAM, J : This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity) challenging the order dated 3rd August, 2016 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata in ITA No. 34/Kol/2014 for the assessment year 2007-08. The revenue has raised the following substantial questions of law for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the appellant/revenue and carefully perused the materials placed on record. The issue which falls for consideration is whether the order of the Tribunal deleting any penalty imposed on the respondent/assessee under Section 271 (1)(c) of the Act was justified or not. Mr. Bhattacharjee, learned Counsel for the appellant would contend that the assessee, though was given sufficient opportunity b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tick mark" and this would suffice to state that the notice issued under Section 274 of the Act was valid. We have gone through the factual position and noted the finding rendered by the Tribunal. The defect which is pointed out by the assessee in respect of the notice is a jurisdictional issue. Therefore, the assessee cannot be non-suited from raising such a contention that too before a Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that assessee should not be shut out from raising the jurisdictional issue. The Tribunal on going through the record and in particular, the show-cause notice dated 29th December, 2010 has recorded a finding of fact that the irrelevant portions of the show-cause notice has not been struck off and thus prejudiced the assessee from putting forth an effective objection. The Tribunal also rightly took ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
