SMT NEELAM KUMARI,PATNA vs. ACIT, CENTRAL CIRCLE-3, PATNA
In the result, appeal of the assessee is allowed
ITA 200/PAT/2019[2004-05]Status: DisposedITAT Patna22 Sept 2020AY 2004-05
Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri S.S. Godara Hon’Ble] Assessment Year: 2004-05 Smt. Neelam Kumari..............................……………………………………................................Appellant C/O. Nirmal & Associates, Chartered Accountants, Nepali Kothi, Opp. Gasoline Petrol Pump, Boring Road, Patna – 800 001. [Pan: Afzpk 6823 P] Acit, Central Circle -3, Patna ..…………………………………………................................Respondent Patna. Appearances By: Shri Nishant Maitin, C.A. Appearing On Behalf Of The Assessee. Shri Inderjit Singh, Cit Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : September 22, 2020 Date Of Pronouncing The Order September 22, 2020 Order Per J. Sudhakar Reddy, Hon’Ble Am This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 3, Patna, (Hereinafter The “Ld. Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 30/04/2019, For The Assessment Year 2004-05, Wherein, He Confirmed The Penalty Levied U/S 271(1)(C) Of The Act, By The Assessing Officer . 2. At The Outset, We Find That There Is A Delay Of 25 Days In Filing Of This Appeal In Time. After Perusing The Petition For Condonation, We Are Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal In Time. Hence, The Delay Is Condoned & The Appeal Is Admitted.
Section 250Section 271(1)(c)Section 274
delay is condoned and the appeal is admitted.
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ITA. No. 200/Pat/2019
Assessment Year: 2004-05
Smt. Neelam Kumari
3. After hearing rival contentions, we find that the notice issued u/s 274 r.w.s. 271(1)(c) of the Act dt. 27/12/2011, did not specify the charges against which the penalty was sought to be imposed. The penalty imposed in pursuance
