Ompm/16/2020 Of Nitin Chauhan v. Principal Commissioner Of Income Tax

24.08.2020 ITA ST No.22131of 2020. Present:Mr. Vishal Mohan, Advocate for the appellant, through video conferencing.appellant, through video conferencing. Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandna Kuthiala, Advocate for the respondents, through video conferencing. OMP(M) No. 16 of 2020. The application, for the reasons statedtherein, is allowed. Consequently, the delay in filingthe main appeal is condoned. The application standsdisposed of. ITA ST No. 22131 of 2020. Heard. substantial questions of law: Admitted on the following 1)Whether learned Income Tax Appellate Tribunalis right in law and facts in dismissing the appealand miscellaneous application though initiationof proceedings was not as per mandate of lawand moreover on identical facts Single MemberBench of learned Tribunal had deleted thepenalty?is right in law and facts in dismissing the appealand miscellaneous application though initiationof proceedings was not as per mandate of lawand moreover on identical facts Single MemberBench of learned Tribunal had deleted thepenalty? 2)Whether learned Income Tax Appellate Tribunalis right in law and facts in sustaining the penaltythough no finding of concealment of income orfiling of inaccurate particulars has been putforth by learned Assessing Officer?is right in law and facts in sustaining the penaltythough no finding of concealment of income orfiling of inaccurate particulars has been putforth by learned Assessing Officer? (L. Narayana Swamy), Chief Justice. (Anoop Chitkara), Judge. Judge. August 24, 2020(ps)