DEVENDRA SHARAD KUMAR DAMLE,DELHI vs. JCIT, RANGE-61, NEW DELHI

(A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)- 20, New Delhi, [“Ld. CIT(A)”, for short], dated 10.11.2017 for Assessment Year 2007-08. Grounds taken in this appeal of Assessee are as under:

“1. On the facts and circumstances of case and in law, the order passed by the Commissioner of Income Tax (Appeal) is bad-in-law. 2. On the facts and circumstances of case and in law, the CIT(A) erred in passing order without providing proper opportunity of hearing.

ITA No.- 7270/Del/2017 Devendra Sharad Kumar Damle, Delhi 3. On the facts and circumstances of case and in law, the CIT(A) erred in not adjudicating the various grounds of appeal on merit.

4. On the facts and circumstances of the case and in law, the penalty order passed by the assessing officer was bad-in-law, without jurisdiction and barred by limitation and CIT(A) erred in not holding so.

5. On the facts and circumstances of the case and in law, the CIT(A) erred in confirming the penalty of Rs. 14,00,000/- imposed by the assessing officer u/s 271D of the Income Tax Act, 1961. The appellant craves leave to add one or more ground of appeal or to alter/ modify the existing ground before or at the time of hearing of appeal. The aforesaid grounds of appeal are without prejudice to each other.”

(B) The only issue in dispute in this appeal is regarding penalty of Rs. 14,00,000/- imposed u/s 271D of Income Tax Act. Vide order dated 29.09.2016 order u/s 271D of Income Tax Act (“IT Act” for short;) was passed by Joint Commissioner of Income Tax (“JCIT”, for short) laying penalty of Rs. 14,00,000/-; which was confirmed by Learned Commissioner of Income Tax (Appeals) [“Ld. CIT(A)”, for short] vide impugned order dated 10/11/2017. Aggrieved, this appeal before us has been filed by the assessee against aforesaid impugned appellate order dated 10/11/2017; which was passed by Ld. CIT(A) ex-parte without the benefit of assessee’s submissions. At the time of hearing before us, both sides submitted before us that the issue in dispute be set aside to the file of Ld. CIT(A) for fresh order as per law so that the assessee gets an opportunity to make submissions before Ld. CIT(A).

(C) In view of the foregoing, and as both sides have agreed to this, we set aside the impugned order dated 10/11/2017 of Ld. CIT(A) and restore the issue in dispute to the file of the Ld. CIT(A) for fresh order as per law, after providing reasonable opportunity

ITA No.- 7270/Del/2017 Devendra Sharad Kumar Damle, Delhi to the assessee. The assessee is directed to ensure steadfast compliances in proceedings before Ld. CIT(A) in accordance with law.

(D) This appeal is disposed off in accordance with the aforesaid directions. The appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 23.02.2021.