SOYAB RAJJAKBHAI MEMON,NANDURBAR vs. DCIT CICLE DHULE WARD 3(2), DHULE

The captioned appeal at the instance of assessee pertaining to A.Y. 2014-15 is directed against the order dated 13.11.2024 passed by National Faceless Appeal Centre, Delhi arising out of the Penalty order dated 28.04.2020 passed u/s.271(1)(c) of the Income-tax Act, 1961 (in short ‘the Act).

At the outset, Ld. Counsel for the assessee stated that assessee could not make compliance before ld.CIT(A). Therefore, the matter may be restored to the file of ld.CIT(A) for necessary adjudication. Ld. Departmental did not oppose this request.

We have heard the rival contentions and perused the record placed before us. We observe that the assessee has been visited with penalty of Rs.1,32,665/- u/s.271(1)(c) of the Act vide order dated 28.04.2020 against which the assessee filed an appeal before ld.CIT(A). However, after filing of the appeal, ld.CIT(A) gave various opportunities of which few fell during the covid-19 pandemic period prevailing across the country at that point of time. Assessee also filed written submissions but did not attach any documentary evidence. Considering the facts and circumstances of the case and also in the larger interest of justice, we deem it appropriate to remit the issue of levy of penalty u/s.271(1)(c) of the Act to the file of ld.CIT(A) for denovo adjudication. Needless to say, the assessee shall be given reasonable opportunity of hearing. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of ld.CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.