ISRAR AHMED,DELHI vs. ITO WARD-39(3), NEW DELHI

In both the appeals the common grievance is that the AO has framed an exparte order and the CIT(A) confirmed the action of the AO by an exparte order.

I find that the assessment order is framed u/s. 144 of the Act and the order levying penalty u/s. 271 (1) (c) of the Act is also framed exparte.

Both the order of the AO has been confirmed by the CIT(A) by an exparte order. I further find that in both the appellate orders the CIT(A) has observed that there was a delay in filing of the appeals.

In my considered opinion one more opportunity to be given to the assessee to defend its case. I, therefore, restore both the appeals to the files of the CTI(A) and the CIT(A) is directed to decide the appeals on merits of the case after giving a reasonable and fair opportunity of being heard to the assessee. The assessee is directed to present himself before the CIT(A) and file necessary details / documents and also seek for the condonation of delay in filing the appeals, if any.

In the result, both the appeals filed by the assessee are allowed for statistical purpose.

Decision announced in the open court in the presence of the Ld. DR on 14.09.2021.