OMVEER SINGH,GHAZIABAD vs. ITO, WARD-2(1), GHAZIABAD

These two appeals by the assessee are preferred against the order of the Commissioner of Income Tax [Appeals], Ghaziabad dated 28.09.2018 pertaining to Assessment Year 2009-10.

relates to the addition made by the Assessing Officer and confirmed by the ld. CIT(A) and relates to the penalty levied u/s 271(1)(c) of the Income- tax Act, 1961 [hereinafter referred to as 'The Act'] by the Assessing Officer and confirmed by the ld. CIT(A).

None appeared on behalf of the assessee inspite of service of notice.

We have heard the ld. DR at length and have carefully perused the orders of the authorities below.

We find that the assessment has been framed as per AIR information received by the Assessing Officer relating to sale of agricultural land.

The assessee preferred an appeal before the ld. CIT(A) but the same was barred by limitation as the delay was of 8 months. We find that the ld. CIT(A) did not condone the delay and dismissed the appeal without going into the merits of the case.

We are of the considered view that technicalities should not come in the way of imparting justice. We, therefore, restore the 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 giving reasonable and sufficient opportunity of being heard to the assessee.

In so far as the appeal relating to levy of penalty is concerned, we find that there was delay of two months in filing the appeal and the ld. CIT(A) dismissed the appeal without going into the merits of the case.

Since we have set aside the quantum addition to the file of the ld. CIT(A), we direct the ld. CIT(A) to decide the issue of levy of penalty u/s 271(1)(c) of the Act after deciding the quantum appeal and after giving reasonable and sufficient opportunity of being heard to the assessee.

In the result, the appeals of the assessee in and 8109/DEL/2018 are allowed for statistical purposes.