RAVINDER SINGH,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

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ITA 6280/DEL/2018Status: DisposedITAT Delhi05 November 2019AY 2005-062 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remit the issues back to the CIT(A) for a fresh decision. The CIT(A) is directed to provide the assessee with an adequate opportunity of being heard.

What were the facts?

The assessee appealed against the penalty levied by the AO and upheld by the CIT(A). The assessee did not appear for the hearing before the ITAT, nor did they file an adjournment application.

What were the issues?

The primary issue was the validity of the penalty levied under Section 271(1)(c). The Tribunal also considered the assessee's non-appearance.

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: ‘SMC’ NEW DELHI

Before: SHRI H. S. SIDHU

ORDER This appeal is filed by assessee against the Order dated 01.08.2018 passed by the Ld. CIT(A)-29, New Delhi relating to Assessment Year 2005-06 on the following ground:-

1. That Ld. CIT(A) had erred in upholding the penalty levied by the AO u/s. 271(1)(c) of Income Tax Act, 1961 of Rs. 6,10,368/-.

2.

Facts narrated by the revenue authorities are not disputed by the Ld. DR, hence, the same are not repeated here for the sake of brevity.

In this case, Notice of hearing to the assessee was sent by the 3. Registered AD post, 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.

4.

Ld. Sr. DR relied upon the orders of the authorities below.

5.

I have heard Ld. Sr. DR and perused the records especially the impugned order passed by the Ld. First Appellate Authority. I note that Ld. CIT(A) vide his impugned order dated 01.08.2018 has decided the appeal of the assessee exparte. Keeping in view of the facts and circumstances of the case and in the interest of justice, the issues in dispute are remitted back to the file of the Ld. CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) and did not take any unnecessary adjournment.

6.

In the result, the appeal filed by the assessee stands allowed for statistical purposes.

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