BALWINDER SINGH,SANGRUR vs. ITO, WARD, SUNAM

In the result, the appeal of the assessee is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

10-01-2019 to keep the penalty proceedings in abeyance as the assessee was filing appeal before the Ld CIT(A) against the order u/s 143(3) of the Income Tax Act as the last date for filing the appeal was 30-01-2020, however, the learned AO ignored the submissions so made and preferred to impose the penalty