PURAN SINGH VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

Per Dr. B. R. R. Kumar, Accountant Member:

2. That on the facts and circumstances of the case and in law, the Hon'ble CIT(A) has violated the principles of natural justice by not allowing the Appellant a reasonable opportunity of being heard and passing the order in haste inter alia because - 2.1. The provisions of section 275(1)(a) of the Act have not been appreciated which state that where the appeal is pending before the Hon'ble ITAT, the penalty proceedings should not be disposed of till the time specified under the said section.

2 Puran Singh Verma 3. That on the facts and circumstances of the case and in law, the Hon'ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The Appellant had made full disclosure of all his income in the return filed in response to notice issued under section 153A(1)(a) of the Act. 3.2. The Appellant has neither concealed nor furnished any inaccurate particulars of his income. 3.3. The Appellant had fully co-operated during the assessment proceedings and the requisite details were duly submitted with the Ld. AO. 3.4. The Ld. CIT(A) had also violated the principles of natural justice by not allowing the appellant a reasonable opportunity of being heard and passing the order in haste.”