MRS. MASUMA EQBAL HUSAIN RUPANI,MUMBAI vs. THE ITO 19-(3)(3), MUMBAI

As the facts in all these appeals are identical, we hereby pass a consolidated order in these appeals.

There was no representation on behalf of the assessee, we hereby pass an ex parte order by hearing the learned Departmental Representative (ld. DR for short) for the Revenue and on perusal of the available materials on record. income for the impugned years. It is observed that the assessee filed application under Voluntary Disclosure of Income Scheme, 1997 (VDIS for short). The assessee failed to pay taxes declared under VDIS scheme and subsequently, the assessee’s case was reopened and the assessment order u/s. 143 r.w.s. 147A was passed and penalty was also levied on the same. The assessee had challenged the said order before the ld. CIT(A) who dismissed the said appeals without providing adequate opportunity of being heard.

The assessee was in appeal before the Tribunal.

Having heard the ld. DR and perused the materials on record. We deem it fit to restore this matter to the file of the ld. CIT(A) with the direction to decide the appeals on merits, after providing reasonable opportunity of being heard to the assessee. Both the quantum appeals as well as the appeals challenging the consequential penalty are set aside to the file of the ld. CIT(A) for denovo adjudication.

In the result, all these appeals are allowed for statistical purpose.