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TMI Blog2024 (12) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... , if any, under the provisions of the Act as the impugned order passed by the respondent No. 2 is without giving any opportunity of hearing to the petitioner ignoring the requests made by the petitioner from time to time to keep the penalty proceedings in abeyance during pendency of the appeals before the Tribunal. The impugned order is therefore liable to be quashed and set aside and the matter is required to be remanded back to the respondent No. 2, to pass a fresh penalty order if any, after giving an opportunity of hearing to the petitioner. The petition succeeds and is accordingly allowed in part by quashing and setting aside the impugned order dated 30.03.2022 passed by the respondents for levy of penalty u/s 271 (1) (c) of the Act an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,794/- under normal provisions and book profit of Rs. 421,46,61,205/- under Section 115 J B of the Act. 5. Case of the petitioner was selected for scrutiny and assessment was made under Section 143 (3) of the Act on 30.12.2017 declaring total income of Rs. 1738,59,33,220/- under the normal provisions and book profit of Rs. 1946,17,21,064/- under Section 115JB of the Act. 6. The petitioner being aggrieved preferred an appeal before the CIT (Appeals), who has partly allowed the appeal of the petitioner by order dated 28.02.2019. 7. Both the petitioner and the respondent - revenue preferred appeals before the Income Tax Appellate Tribunal challenging the order passed by the CIT (Appeals). 8. In the meanwhile, the respondent No. 1-Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is the case of the petitioner that in spite of the repeated requests made by the petitioner to keep the penalty proceedings in abeyance, the respondent No. 2 passed the impugned penalty order under Section 271 (1) (c) of the Act on 30.03.2022 without considering such request made by the petitioner and without providing any opportunity of hearing to the petitioner as requested vide letter dated 13.01.2022. 12. The petitioner therefore, being aggrieved has preferred this petition challenging the impugned order dated 30.03.2022. 13. This Court (Coram : Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Ms. Justice Nisha M. Thakore) was pleased to pass the following order on 19.04.2022 :- "1. We have heard Mr. Bandish Soparkar, learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven to the writ applicant before passing the impugned order. It appears that show-cause-notices for penalty under Section 271 (1) (c) of the Act were issued on more than four occasions. In all the notices it has been stated that in case if the assessee had requested for keeping the penalty proceedings in abeyance, the assessee shall upload a copy of such reply. It is not in dispute that the writ applicant pointed out to the respondent on all the occasions that the appeal for the relevant assessment year is pending before the ITAT. In fact the cross appeal filed by the revenue for the relevant assessment year is also pending before the ITAT. 4. Prima facie it appears that the writ applicant remained under an impression that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, as the respondent No. 2 has not granted any opportunity to the petitioner while passing the impugned order based upon the impugned order of penalty passed by the CIT (Appeals), in-spite of the repeated request made by the petitioner to keep the penalty proceedings in abeyance till the Tribunal decides the appeals filed by the petitioner and the respondent-revenue. 15. On the other hand, learned advocate Mr. Rudram Trivedi for the respondents could not controvert the above factual submissions made by the learned advocate Mr. Soparkar for the petitioner. 16. Considering the above submissions, when the Tribunal has now passed the order on merits in the appeals filed by the petitioner as well as respondent-revenue granting substantial re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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