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TMI Blog2024 (11) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Member, And Shri Yogesh Kumar Us, Judicial Member For the Appellant : M s. Ananya Kapoor, Adv. Shri Shashwat Bajpai, Adv. For the Respondent : Shri Piyush Tripathi, Sr. DR. ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the Order of the Ld. CIT(A)-2 Delhi dated 08.11.2019, relating to assessment year 2013-14 on the following grounds:- 1. That the order passed by the Ld. CIT(A) is not only bad in law and nature but it also whimsical and liable to be quashed because: a) The Ld. CIT(A) has not controverted the facts submitted by the AR of the assessee stating the following: i) That the addition has been made on deemed basis u/s 2(22) (e) of the IT Act then how the question of submitting inaccurate particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, the Ld. CIT(A) has erred in not adjudicating the fact that the order passed u/s 147/143(3) was passed wrongly assuming jurisdiction upon the assessee and the proceedings for penalty u/s 271(1)(c) were null and void ab initio as for the same amount, same cause and for the same reason, the addition has been made in the hands of another assessee i.e. M/s Biggesto Technologies Ltd. How the assuming of jurisdiction u/s 147/143(3) can be legal when the same addition in the case of another assessee has already been made, therefore the penalty proceedings are void ab initio and the Ld. CIT(A) has erred in law and facts by not adjudicating the same and ignoring the submission of the assessee. 3. That on the facts and circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not taking the cognizance thereof. For the sake of convenience, she place the copy of the notice dated 24.11.2016 before the Bench. She contended that in this view of the matter the said notice is illegal, bad in law and without jurisdiction. She also placed reliance on a detailed case law compilation including the following case laws, wherein Tribunals, as well as jurisdictional High Court had passed the order in favour of the assessee on similar issue: - Pr. CIT vs. Sahara India Life Insurance [2021] 432 ITR 84 (DHC) - Pr. CIT vs. Blackroak Securities Pvt. Ltd. ITA 658/2023 (DHC) - PCIT vs. Gopal Kumar Goyal [2023] 153 taxmann.com 534 (Delhi)] - Biotronic Medical Devices Pvt Ltd. vs. ACIT, ITA No. 9568/Del/2019. (Del-Trib) - MA Projects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r.w.s. 271(1)(c) of the Act was issued without striking off the irrelevant portion of the limb and failed to intimate the assessee the relevant limb and charge for which the notices were issued. 10. Thus, by following the above ratio, we are of the opinion that, the penalty order passed u/s 271(1)(c) of the Act by the Assessing Officer and the order of the CIT(A) in confirming the penalty order are erroneous. Accordingly, the penalty order dated 29.03.2019for A.Y 2009-10 and the penalty order dated 31.03.20190for A.Y 2010-11 are hereby quashed. Accordingly, Assessee's Grounds of Appeal in 1TA No. 9568/Del/2019 and lTA No. 9800/Del/2019 are allowed. 6.2 We further find that in the case of M.A. Projects Private Limited v. ACIT, ITA No.16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in CIT v. Manjunatha Cotton Ginning Factory 359ITR 565 (Kar) and observed that the notice issued by the AO would be bad in law if it did not specify which limb of Section 271(1) (c) the penalty proceedings had been initiated under i.e. whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. The Karnataka High Court had followed the above judgment in the subsequent order in Commissioner of Income Tax v. SSA's Emerald Meadows (2016) 73 Taxman.com 241 (Kar), the appeal against which was dismissed by the Supreme Court of India in SLP No. 11485 of 2016 by order dated 5th August, 2016. 22. On this issue again this Court is unable to find any error having been committed by the ITAT. No substa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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