ANANT KESHAV RAJEGAONKAR,,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 2, , NASHIK

PER BENCH : This batch of seven appeals by the assessee arises out of the separate orders passed by the CIT(A)-12, Pune on 11-0 8-2017 in relation to the assessment years 2005-06 to 2011-12 confirming the penalty imposed u/s 271(1)(b) of the Income-tax Act, 1961 (hereinafter also called `the Act’). We have clubbed these appeals for disposal as a common issue is raised in them.

challenged the passing of the ex-parte orders by the ld. CIT(A)

without granting proper opportunity of hearing.

CIT(A) dismissed the appeals of the assessee primarily for non-

attendance. It is further noted that the assessee remained

unrepresented before the AO also in the penalty proceedings. In view of the aforenoted facts obtaining in the extant cases and the ld. DR not raising any serious objection to the granting of opportunity of hearing to the assessee, we are of the opinion that it would be just and fair if the impugned orders are set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeals afresh as per law after allowing a reasonable

opportunity of hearing to the assessee. We order accordingly.

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