In appellate proceedings, Commissioner (Appeals) held that\u00a0 the assessee had filed written submissions against penalty order without his signature\u00a0 accordingly confirmed penalty order. On appeal the Tribunal held that Commissioner (Appeals) had dismissed assessee’s appeal merely for want of prosecution even when written submission was on record which was not bearing signature of assessee and was very cryptic and did not discuss about material already available on record before him.\u00a0 Accordingly the matter remanded to the file of CIT(A) to decide the matter after giving a reasonable opportunity to the assessee. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 250 : Appeal-Commissioner(Appeals)-Duties-Penalty-Search initiated on or after 1st June, 2007-Penalty order confirmed by the CIT(A) merely on ground that written submissions filed against said order did not bear signature of assessee-Order was set aside to the file of CIT(A). [S. 271AAA] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-16698","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4lk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=16698"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16698\/revisions"}],"predecessor-version":[{"id":16699,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16698\/revisions\/16699"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}