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Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,
Before: SHRI N.K. BILLAIYA, & SHRI ANUBHAV SHARMA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-
This appeal by the assessee is preferred against the order of the ld.
CIT(A) - 6, New Delhi dated 09.07.2019 pertaining to A.Y. 2016-17.
The solitary grievance of the assessee is that the ld. CIT(A) erred in confirming the penalty of Rs. 68,83,592/- levied by the Assessing Officer u/s 271(1)(c) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act'].
None appeared on behalf of the assessee in spite of notice. The ld. DR was heard at length. Case records carefully perused.
We have heard the ld. DR at length. Case records carefully perused.
A perusal of the order of the first appellate authority shows that the first appellate authority has dismissed the appeal of the assessee in limine. We, therefore, deem it fit to restore this appeal to the file of the ld. CIT(A).
The ld. CIT(A) is directed to decide the appeal on merits of the case after affording reasonable and adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee in is allowed for statistical purposes.
The order is pronounced in the open court on 22.09.2022.