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Facts
The assessee contested penalty orders passed ex-parte by the Ld.CIT(A) for AYs 2015-16, 2016-17, and 2017-18. The assessee had also challenged quantum assessment proceedings which were disposed of ex-parte.
Held
The Tribunal set aside the orders passed by the Ld.CIT(A) and restored them to the Ld.CIT(A)'s file for fresh adjudication, acknowledging that the original orders were passed ex-parte.
Key Issues
Whether the penalty orders passed ex-parte by the Ld.CIT(A) need to be restored for fresh adjudication on merits.
Sections Cited
270A
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Income Tax Appellate Tribunal, MUMBAI “D” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI ANIKESH BANERJEE
O R D E R PER B.R. BASKARAN, A.M :
All the three appeals filed by the assessee are directed against the order(s) passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and they relate to AYs. 2015-16, 2016-17 & 2017-18. In all these appeals, the assessee is contesting the decision of theLd.CIT(A) in confirming the penalty levied u/s. 270A of the Income Tax Act, 1961 („the Act‟).
The Ld.AR submitted that the assessee had challenged the quantum assessment proceedings also before the Ld.CIT(A) and the same was disposed of by him ex-parte, without hearing the assessee. Hence, the assessee challenged the orders so passed by the Ld.CIT(A) by filing the appeals before the Tribunal for all the three years and they were numbered as 304 to 306/Mum/2025. All the three appeals have already been disposed of by the Tribunal, vide its order dt. 05-03-2025; wherein all the issues have been restored to the file(s) of the Ld.CIT(A) for adjudicating the grounds urged by the assessee on merits.The Ld.AR submitted that the impugned penalty orders have been passed by the Ld.CIT(A) ex-parte and hence, these appeals may also be restored to the file of the Ld.CIT(A).
We heard the Ld.DR and perused the record.Having regard to the submissions made by the assessee, we set aside the orders passed by theLd.CIT(A) in all the three years and restore them to his file for adjudicating them afresh.