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PER BENCH ;

This appeal of the assessee arises from the order of the CIT(A), Amritsar, dated 22.05.2012 for the assessment year 2008-09. The assessee has raised following grounds of appeal:

"1. That the order of the Ld. CIT(A) confirming the penalty of Rs.36,800/- levied under section 271FA of the I.T.Act,1961 in connection with A.Y. 2008-09, is illegal, invalid and void ab initio and the penalty levied may be cancelled.
2 ITA No.300(Asr)/2012
2. That the ld. CIT(A) did not appreciate that no reasonable opportunity of being heard was allowed and as such the order of Ld. CIT(Appeals) thereby confirming the penalty is liable to be cancelled.
3. That the authorities below did not appreciate that this case does not fall within the mischief of section 271FA of the Act and as such the order levying penalty of Rs.36,800/- u/s 271FA should have been cancelled.
4. That the Ld. CIT(A) has miserably failed to appreciate that the filler was innocent and was unaware of the implication of provisions of section 285BA of the Act and as such there was reasonable and sufficient cause for not complying with the provisions of section 285BA of the Act. As such the ld. CIT(A) should have cancelled the penalty levied u/s 271FA of the Act as there was reasonable and sufficient cause which prevented the filler from complying with the provisions of law.
5. That the filler filed the return voluntarily and the order levying penalty u/s 271FA of the Act is bad in law and is liable to be cancelled.
6. That the Ld. CUT(A) did not appreciate that it was a technical default for which no penalty should have been levied. As such, the order confirmed by the ld. CIT(A) may be cancelled.
7. Any other ground of appeal which may be urged at the time of hearing of the appeal."