DEEPAK MOTORS,DELHI vs. ITO, WARD-1(2), GHAZIABAD

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ITA 4673/DEL/2017Status: DisposedITAT Delhi29 November 2019AY 2008-093 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the issue of penalty levy back to the file of the CIT(A). The CIT(A) was directed to decide the penalty under section 271(1)(c) after providing the assessee with a reasonable opportunity to be heard.

What were the facts?

The assessee filed appeals against penalty orders passed by the CIT(A) for assessment years 2008-09 and 2011-12. The CIT(A) had decided these appeals ex parte.

What were the issues?

Whether the CIT(A) correctly decided the penalty appeal ex parte without affording a reasonable opportunity 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 BENCH: ‘B’: NEW DELHI

Before: MS. SUSHMA CHOWLA & SHRI R.K. PANDA

For Appellant: Adv ूयथ क ओर से /
For Respondent: Ms. Ashima Neb, Sr. DR
Hearing: 26.11.2019Pronounced: 29.11.2019

आदेश / ORDER आदेश आदेश आदेश

PER SUSHMA CHOWLA, JM: The present appeals filed by assessee are against respective orders of CIT(A)-Ghaziabad, dated 24.05.2017 relating to assessment years 2008-09 and 2011-12, against the penalty levied under section 271(1)(c) of the Income-tax Act, 1961 (in short ‘the Act’).

2.

It is pointed out that the present appeal is filed against the penalty levied under section 271(1)(c) of the Act. We find that the present appeals of the assessee have been decided ex parte by the CIT(A). Assessee is aggrieved by the said ex parte order passed against it. Following the principles of natural justice, we deem it fit to restore this issue back to the file of CIT(A) who shall decided the levy of penalty under section 271(1)(c) of the Act after affording reasonable opportunity to the assessee. Both the appeals are thus allowed.

3.

In the result, the appeals filed by the assessee are allowed.

Order pronounced in the open court on 29th day of November, 2019.

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