{"id":30740,"date":"2022-11-11T19:14:20","date_gmt":"2022-11-11T13:44:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=30740"},"modified":"2022-11-14T06:00:17","modified_gmt":"2022-11-14T00:30:17","slug":"m-a-by-department-on-issue-of-limitation","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/m-a-by-department-on-issue-of-limitation\/","title":{"rendered":"M.A. by Department on issue of Limitation."},"content":{"rendered":"<ul>\n<li>Certain Addition were made to the Return of Income On account of Investment in House Property and Difference in stock found During Survey operation in\u00a0 Assesment completed u\/s 143(3) For AY 2006-07.<\/li>\n<li>In Quantum Appeal Before CIT(A) the Additions Were Confirmed.<\/li>\n<li>ITAT vide Order Dated 08\/07\/2016 Confirmed the order of CIT(A).<\/li>\n<li>The Said order of ITAT as per certificate issued by Registrar was sent\u00a0 to Principal Commissioner on 09\/09\/2016<\/li>\n<li>Penalty Notice u\/s 271(1)(C) was Issued for Concealment <strong>and<\/strong> furnishing inaccurate particulars of income.(in the printed form non applicable portion was not struck off)<\/li>\n<li>Penalty u\/s 271(1)(c)was lavied by A.O. by order Dated 26\/04\/2017 of Rs.5,00,000\/-<\/li>\n<li>Against the penalty order appeal was filed before CIT(A) and the only Ground taken was Regarding the limitations(Since the order was passed after 6 months As per Sec 275(1)(a)<\/li>\n<li>The CIT(A) deleted the penalty on the Ground of Limitation.<\/li>\n<li>Revenue Filed Second Appeal Before ITAT on the ground that<\/li>\n<\/ul>\n<ol>\n<li>\u00a0The order of the Tribunal was Received on 07\/10\/2016 in the office of PCIT(that is after 29 days from the date of dispatch by the office of ITAT)<\/li>\n<li>The case is covered under exceptions as per para 10A of circular no 03\/2018 dated 17\/07\/18 of CBDT regarding low Tax effect.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>No cross objections were filed by the assessee.<\/li>\n<li>During the course of Hearing before ITAT detailed paper book was filed by the Assesse raising the Following Legal issues:-<\/li>\n<\/ul>\n<ol>\n<li>Applicability of Sec 275(1)(a) Since more than 6 month Expired from the date of issue of ITAT order.<\/li>\n<li>Not Applicability of para 10A of CBDT circular 03\/2018 dated 17\/07\/18.<\/li>\n<li>Non striking of non relevant portion in printed penalty notice.<\/li>\n<li>Admission of appeal in Quantum case by High Court and framing of Substantial Question of Law(Although after framing of question of law appeal from high court was withdrawn for availing <strong>Viwad se Viwad Scheme.<\/strong><\/li>\n<\/ol>\n<ul>\n<li>During the Course of hearing before ITAT Department has not produced any documentary evidence in support of their contention as regards limitations issue.<\/li>\n<li>ITAT Dismissed the appeal stating the same to be devoid of any merit(after mentioning the facts of the case and order of the CIT(A).<\/li>\n<li>No detailed order was passed by the ITAT.<\/li>\n<li>Now the department has filed M.A. stating that<\/li>\n<\/ul>\n<ol>\n<li>ITAT dismissed the appeal of the revenue in limine.<\/li>\n<li>Without appreciating that the period of limitation for passing penalty order starts from the date of receipt of the appellate order of the Hon&#8217;ble ITAT in the O\/o jurisdictional Pr. CIT.<\/li>\n<li>No other issue has been raised by the department.<\/li>\n<\/ol>\n<p>QUERY:<\/p>\n<ol>\n<li>How for the M.A. of the department is maintainable?<\/li>\n<li>What submissions should be made by the assessee before ITAT apart from certificate from ITAT Regarding the date of sending of order on 09\/09\/2016 to PCIT and Copy of Submissions made earlier as stated above?<\/li>\n<\/ol>\n<p>Kindly give detailed Reply with Citations.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[134,726],"class_list":["post-30740","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-appellate-tribunal","qa_tag-rectification-of-mistake"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/30740","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30740"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30740"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=30740"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=30740"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=30740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}