Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. YOGESH KUMAR US
Appellant None Respondent Sh. Amit Shukla, Sr. DR Date of hearing: 02/08/2022 Date of Pronouncement: 02/08/2022 ORDER PER N.K. BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the CIT(A)-1, Noida dated 31.12.2018 pertaining to A.Y.2014-15.
The sum and substance of the grievance of the assessee is that the CIT(A) erred in confirming the levy of penalty u/s. 271 (1) (c) of the Act exparte.
None appeared on behalf of the assessee inspite of notice. The DR was heard at length. Case records carefully perused.
We find that the CIT(A) after issuing the notice proceeded to dismiss the appeal of the assessee exparte.
We are of the considered view that the CIT(A) ought to have decided the appeal on merits of the case. Therefore, in the interest of justice we restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits of the case after serving a notice and allowing the assessee a reasonable and sufficient opportunity of being heard to the assesee.
In the result, the appeal of the assessee is allowed for statistical purpose.
Decision announced in the open court on 02.08.2022.