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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’: NEW DELHI
Before: MS. SUSHMA CHOWLA & SHRI R.K. PANDA
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’).
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.
In the result, the appeals filed by the assessee are allowed.
Order pronounced in the open court on 29th day of November, 2019.