आदेश/ORDER 

PER S.S. VISWANETHRA RAVI, JM:

This appeal by the assessee against order dated 04.09.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] for the A.Y. 2016-17.

2. The Learned Authorised Representative, Shri C. Subrahmanyam, CA (hereinafter in short “Ld.AR”), prayed to take up Ground No. 3 raised in Form No. 36 along with the Additional Ground Nos. 3 & 4 as a preliminary issue, as the Ground No. 3 in Form No. 36 was not raised before both the Authorities below. He seeks leave of this Tribunal to admit and adjudicate Ground No. 3 in the interest of justice.

3. The Learned Departmental Representative, Shri CVA Rama Rao, Sr.AR (hereinafter in short “Ld. DR”) reported no objection.

4.Ld.AR submits that the Ground No. 3 raised by the assessee challenging the penalty initiated by the A.O under section 271D of Income-tax Act, 1961 (in short “Act”) and consequentially penalty imposed thereon is without jurisdiction and not legally valid in the eyes of law. He refers to the A.O order dated 06.09.2018 and submits that the A.O recorded only initiation of penalty proceedings under section 271(1)(c) of the Act f