MRS. SUNANDA POPAT SUKE,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

आदेश / ORDER

PER VIKAS AWASTHY, JM :

These two appeals by two different assessees are directed against the order of Commissioner of Income Tax (Appeals) – 2, Pune

ITA Nos.1082 & 1083/PUN/2016

confirming levy of penalty u/s 271D of the Income Tax Act, 1961

(hereinafter referred to as ‘the Act’) for A.Y. 2011-12 in their

respective cases. Both the impugned orders are dated 04.01.2016.

arising from similar set of facts, both the appeals are taken up

together for adjudication and are disposed off vide this common

order.

submitted that by way of these two appeals, assessees have assailed

ex-parte orders of Commissioner of Income Tax (Appeals) in

confirming the levy of penalty u/s 271D of the I.T. Act. The CIT(A)

has violated the principles of natural justice by deciding the appeals

at the back of the appellants/assessees.

defended the order of Commissioner of Income Tax (Appeals) in

confirming the levy of penalty. The ld.D.R. submitted that the CIT(A)

had issued notice of hearing of the appeals to the assessee before

adjudicating the appeals.

rival sides and have perused the orders of authorities below. A

perusal of the impugned orders reveal that notice of the appeals were

sent to the assessees, however it is not emanating from the orders

whether the notices were duly served on the assessees or not. It is a

ITA Nos.1082 & 1083/PUN/2016

well settled principle of natural justice that sufficient opportunity of

hearing should be afforded to the parties and no party should be

condemned unheard. Since, both the impugned orders have been

passed in the absence of respective assessees or their Authorised

Representatives, we deem it appropriate to restore these appeals back

to the file of CIT(A). The Ld.CIT(A) shall decide the appeals of

assessees afresh after affording sufficient opportunity of hearing to

the assessees, in accordance with the law.

receiving notice of hearing of the appeals and co-operate in the first

appellate proceedings. The impugned orders are set aside and the

appeals of the assessees are allowed for statistical purpose.

statistical purposes.

Order pronounced on Tuesday, the 15th day of January, 2019.

Sd/- Sd/- (R.S. SYAL) (VIKAS AWASTHY) VICE PRESIDENT JUDICIAL MEMBER

पुणे Pune; �दनांक Dated : 15th January, 2019. Yamini

ITA Nos.1082 & 1083/PUN/2016

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :

आदेशानुसार/ BY ORDER

// True Copy // व�र�ठ �नजी स�चव / Sr. Private Secretary आयकर अपील�य अ�धकरण ,पुणे / ITAT, Pune.