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Income Tax Appellate Tribunal, DELHI BENCH: ‘F + SMC’ NEW DELHI
Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE
ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 28/03/2018 passed by CIT(A)-1, Noida for Assessment Year 2009-10.
The grounds of appeal are as under:-
“1. Whether the Ld.CIT(A) has erred in laws and facts of the case in dismissing the appeal of the assessee.
2. Whether the Ld.CIT(A) has erred in laws and facts of the case in interpreting the provisions of Finance Act 2016 relating to Direct Tax Dispute Resolution Scheme, 2016 in accordance with the directions of the Hon’ble ITAT.”
The assessee filed his return of income showing net income of Rs. 1, 56,719/- on 30/04/2009. The assessment was completed on total income of Rs. 16,56,719/- thereby making addition of Rs. 15,00,000/- made on account of unexplained cash credit u/s 68 of the Income Tax Act, 1961. As the assessee could not explain the genuineness of the gift received by him, the penalty proceedings u/s 271 (1)(c) were initiated by issuing notice along with the assessment order. The penalty was imposed at Rs. 4,14,100/-.
3. Being aggrieved by the penalty order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee.
During the hearing, none appeared for the assessee. Therefore, we have proceedings on the issue by taking cognizance of the documents filed before us.
The Ld. DR relied upon the penalty order and the order of the CIT(A).
We have heard the Ld. DR and perused the material available on record. It is pertinent to note that the CIT(A) has not given any finding on its own to decide the matter on merit. The Tribunal in first round has specifically directed the CIT(A) to re-decide the appeal of the assessee considering the objections of the assessee. Since the assessee has not appeared before the CIT(A), the CIT(A) has not decided, the issue contested therein on merit. Therefore, it will be appropriate to remand back this issue to the file of the CIT(A) for fresh adjudication. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. The appeal of the assessee is partly allowed for statistical purpose.
In result, the appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the Open Court on 04th March, 2020.