MR. SUKHMINDER SINGH BRAR,NEW DELHI vs. DCIT, NEW DELHI

ORDER Per Bench: The present appeals have been filed by the assessee against the orders of the ld. CIT(A)-30, New Delhi dated 30.01.2017. 2. None appeared on behalf of the assessee.

5. By the power vested to this Tribunal as held by the Hon’ble Supreme Court in the case NTPC Vs CIT 229 ITR 383 regarding the jurisdiction to examine a question of law which arises from the facts as found by the authorities below and having a bearing on the tax liability of the assessee, the additional ground is hereby allowed.

6. From the record, we find that the Assessing Officer has satisfied that the assessee has concealed inaccurate particulars of his income in respect of the cash credit and initiated penalty proceedings u/s 271(1)(c) of the Act. Further, in the penalty order, the Assessing Officer has mentioned that the assessee is in default for concealing his income by furnishing inaccurate particulars of his income.

7. Since, the grounds have been raised by the assessee for the first time before the Tribunal, the revenue hasn’t got the opportunity to adjudicate on this issue. Hence, the fitness of things, we deem it proper to remand the matter back to the file of the ld. CIT (A) with directions to examine the issue on obtaining the penalty notice in original, keeping in view, the judgments of Hon’ble High Court of Karnataka in the case of to 2638/Del/2017 3 Sukhminder Singh Brar Manjunatha Cotton & Ginning Factory, Sahara India Commercial Corporation Ltd. in WTA No. 12/Del/2011 dated 16.11.2017 and Sundram Finance Ltd. 403 ITR 407 and CIT Vs Smt. Kaushalya 216 ITR 660 and adjudicate the matter as deemed fit as per the provisions of the Income Tax Act.