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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/-.
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.
Ld. Sr. DR relied upon the orders of the authorities below.
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.
In the result, the appeal filed by the assessee stands allowed for statistical purposes.