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Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH, NEW DELHI
Before: SHRI H.S. SIDHU
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax [Appeals-9], New Delhi dated 25.02.2019 pertaining to assessment year 2014-15 on the following grounds:-
1. That the Ld. CIT(A) erred in law and on facts, in dismissing appeal exparte and upholding penalty of Rs. 2,32,300/- u/s. 271(1)(c) of I.T. Act. The order is void ab initio as contrary to facts and circumstances of case and devoid of any merits.
2. That the Ld. CIT(A) has erred in law and on facts while upholding imposition of penalty of Rs. 2,32,300/- u/s. 271(1)(c) of the Act. The order was passed without affording any opportunity to appellant despite of fact the reasons place before and is against the principles of natural justice.
3. That the Ld. CIT(A) has erred in law and on facts in confirming the penalty in mechanical manner and without applying judicious mind and appreciating facts of case. Therefore the order is void ab initio and non est in law.
That your appellant craves leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.
Assessee has filed the present appeal on 22.04.2019 which was fixed before the Bench for today i.e. 11.02.2020 by issuing RPAD notice on the address given by the assessee. But in spite of the same, assessee, nor his authorized representative appeared to prosecute the matter in dispute, nor filed any application for adjournment. Keeping in view the facts and circumstances of the present case and the issue involved in the present Appeal, I am of the view that no useful purpose would be served to issue notice again and again to the assessee, therefore, I am deciding the present appeal exparte qua assessee, after hearing the Ld. DR and perusing the records.
Ld. DR relied upon the orders of the authorities below especially the order of the Ld. CIT(A) and stated that assessee remained non-cooperative before the revenue authorities, therefore, no lenient view should be taken in favour of the assessee.
4. I have gone through the orders passed by the revenue authorities and perused the contention raised by the Revenue in the grounds of appeal especially the impugned order passed by the Ld. CIT(A). I find that Ld. CIT(A) has passed the exparte impugned order without providing sufficient opportunity to the assessee. Therefore, in my considered view and in the interest of justice, the issues in dispute require thorough consideration at the level of the Ld. CIT(A) with the directions to decide the same afresh, as per law, after giving adequate opportunity of being heard to the assessee. I hold and directly accordingly.
5. No doubt that assessee remained non-cooperative before the revenue authorities, but keeping in view of the facts of the present case and non-cooperation of the assessee, I am directing the assessee to appear before the Ld. CIT(A) on 23.04.2020 at 10.00 AM for hearing.
In the result, the Appeal of the Assessee is allowed for statistical purposes.