SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 was a vague notice in a printed form without specifying the exact charge for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. The Ld. AO, while initiating the penalty was not clear as to specific limb which was applicable

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 was a vague notice in a printed form without specifying the exact charge for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. The Ld. AO, while initiating the penalty was not clear as to specific limb which was applicable

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT CC4(2), CHENNAI

The appeals stand allowed on similar lines

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 was a vague notice in a printed form without specifying the exact charge for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. The Ld. AO, while initiating the penalty was not clear as to specific limb which was applicable

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 was a vague notice in a printed form without specifying the exact charge for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. The Ld. AO, while initiating the penalty was not clear as to specific limb which was applicable

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 was a vague notice in a printed form without specifying the exact charge for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. The Ld. AO, while initiating the penalty was not clear as to specific limb which was applicable

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 was a vague notice in a printed form without specifying the exact charge for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. The Ld. AO, while initiating the penalty was not clear as to specific limb which was applicable

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 was a vague notice in a printed form without specifying the exact charge for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. The Ld. AO, while initiating the penalty was not clear as to specific limb which was applicable

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 was a vague notice in a printed form without specifying the exact charge for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. The Ld. AO, while initiating the penalty was not clear as to specific limb which was applicable

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

In the result, the appeal of the assessee is allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 on 31.12.2010 is a vague notice in a printed form without striking-off irrelevant portion and do not specify the exact charge for each head of addition for which the assessee was being penalized and therefore, it was a clear case of non- application of mind while initiating penalty against the assessee. Even

R V R NAGESH LEGAL HEIR OF LATE VENGATTARAYALU RAJAN,KANCHIPURAM vs. INCOME TAX OFFICER, NON CORP WARD - 22(4), TAMBARAM, TAMBARAM

In the result, the appeal of the assessee is allowed

u/s 274 r.w.s 271 was\na vague notice in a printed form without specifying the exact charge for which the\nassessee was being penalized and therefore, it was a clear case of non-application of\nmind while initiating penalty against the assessee. The Ld. AO, while initiating the\npenalty was not clear as to specific limb which was applicable

PVP VENTURES LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(2), CHENNAI

The appeal stands partly allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 on 31.12.2010 is a vague notice in a printed form without striking-off irrelevant portion and do not specify the exact charge for each head of addition for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. Even in the body

KEMIA INDUSTRIES LIMITED,CHENNAI vs. ITO, CHENNAI

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Anikesh Banerjee, Jm

u/s 271(1)(c) did not specify the exact charge i.e., concealment of income or furnishing of inaccurate particulars income, it was seen that assessment proceedings were concluded after detailed discussion with the assessee. The assessee was in real estate business and it would be too far-fetched to believe that income from transfer of land was claimed as exempt

M.ARUN,CHENNAI vs. DCIT,CC-2(4), CHENNAI

In the result, the appeal of the assessee is allowed in terms of our above order

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

u/s 274 r.w.s 271 on 31.12.2010 is a vague notice in a printed form without striking- off irrelevant portion and do not specify the exact charge for each head of addition for which the assessee was being penalized and therefore, it was a clear case of non-application of mind while initiating penalty against the assessee. Even in the body

ARUSUVAI FOOD PROCESSORS PVT. LTD.,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

249 (SC), though passed in the context of levy of penalty u/s.271(1)(c) of the Act. But the requirement of law as given in section 271(1) & 270A(1) of the Act is noted to be pari-materia. As far as Section 271(1) is concerned, the AO to record ‘satisfaction’ to levy penalty whereas in section 270A

SHANMUGAM ARIVAZHAGAN,KANCHIPURAM vs. ITO NON CORP WARD 22(6), TAMBARAM

In the result, the appeal filed by the assessee in ITA Nos

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

3. Against the penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249

SHANMUGAM ARIVAZHAGAN,KANCHIPURAM vs. ITO NON CORP WARD 22(6), TAMBARAM

In the result, the appeal filed by the assessee in ITA Nos

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

3. Against the penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249

SHANMUGAM ARIVAZHAGAN,KANCHIPURAM vs. ITO NON CORP WARD 22(6), TAMBARAM

In the result, the appeal filed by the assessee in ITA Nos

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

3. Against the penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249

SHANMUGAM ARIVAZHAGAN,KANCHIPURAM vs. ITO NON CORP WARD 22(6), TAMBARAM

In the result, the appeal filed by the assessee in ITA Nos

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

3. Against the penalty orders u/s 271(1)(b), the assessee filed appeals before the CIT(A) who dismissed the appeals invoking section 249