ABHISHEK GOEL,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

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ITA 2426/DEL/2019Status: DisposedITAT Delhi19 February 2020AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not given sufficient opportunity to the assessee. Therefore, in the interest of justice, the issues were set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the penalty sustained by the CIT(A) under section 271(1)(c). The assessee's counsel argued that the CIT(A) passed an ex-parte order without providing sufficient opportunity.

What were the issues?

Whether the penalty under section 271(1)(c) was rightly sustained without providing adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH, NEW DELHI

Before: SHRI H.S. SIDHU

For Appellant: Shri R.K. Sharma, Advocate

This appeal is filed by the assessee is against the order of the Ld. Commissioner of Income Tax [Appeals-20], New Delhi dated 14.11.2018 pertaining to assessment year 2014-15 on the following ground:- 1. That the Ld. AA. CIT Appeal erred on facts and in law in sustaining the penalty u/s. 271(1)(c) to the tune of Rs. 3,66,063/-, contrary to the facts and circumstances of the case.

2. At the time of hearing Ld. Counsel for the assessee stated that Ld. CIT(A) has passed the exparte impugned order without providing sufficient opportunity to the assessee. He requested that the issues in dispute may be set aside to the Ld. CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee.

3.

On the contrary, Ld. DR relied upon the impugned order.

4.

I have heard both the parties and perused the orders of the authorities below. I am of the view that Ld. CIT(A) has not given sufficient opportunity to the assessee, therefore, in the interest of justice I am setting aside the issues in dispute to the Ld. CIT(A) to decide the same afresh after giving adequate opportunity of being herd to the assessee. 4.1 Keeping in view of the non-cooperation of the assessee, I am directing the assessee through his counsel to appear before the Ld. CIT(A) on 27.04.2020 at 10.00 am for hearing. There is no need to issue the notice by the Ld. CIT(A) to the assessee, since this order has already been pronounced in the open court.

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