VINOD KUMAR GARG,DELHI vs. ITO, WARD- 36(5), NEW DELHI

This appeal by the assessee is preferred against the order of the CIT(A)-12, New Delhi, dated 30.10.2017, pertaining to Assessment Year 2014-15.

The short grievance is that the CIT(A) erred in dismissing the appeal in limine. 3. We have carefully considered the orders of authorities below. The AO has levied penalty of Rs.10,000/- u/s 271(1)(b) of the Income Tax Act, 1961 for non-compliance of the notice u/s 142(1) of the Act.

Before the CIT(A), no authorized representative was appeared and the CIT(A) confirmed the penalty in limine.

In the interest of justice and fair play, we restore this issue to the file CIT(A). The assessee is directed to attend the proceedings before the CIT(A) and defend his case. The CIT(A) is also directed to decide the appeal on merit after giving a reasonable opportunity of being heard to the assessee. 6. In the result, appeal of the assessee is allowed for statistical purposes only. Decision announced in the open court in the presence of representatives of both the sides on 04/03/2021.