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Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.K. PANDA
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Karan Singh Tyagi, Vs. ITO, S/o Late Braham Dutt Tyagi, Ward-1(5), Village & Post Makanpur Ghaziabad. (Near Indirapuram), Ghaziabad (UP). PAN: BFBPT1010E (Appellant) (Respondent) Assessee by : Shri Sunil Kumar Tyagi, CA Revenue by : Shri S.L. Anuragi, Sr.DR Date of Hearing : 15.07.2019 Date of Pronouncement : 16.07.2019 ORDER This appeal by the assessee is directed against the ex parte order dated 31st August, 2018 of the CIT(A), Ghaziabad, relating to Assessment Year 2009-10. The assessee in its various grounds of appeal has challenged the ex parte order of the CIT(A) in confirming the penalty of Rs.11,09,546/- levied by the Assessing Officer u/s 271(1)(c) of the IT Act.
Facts of the case, in brief, are that the assessee is an individual. The case was reopened u/s 147 of the IT Act on the ground that the assessee has deposited cash amounting to Rs.35,81,500/-. Since there was no compliance to the statutory notices issued by the Assessing Officer from time to time, the Assessing Officer, in the order passed u/s 147/144, determined the total income of the assessee at Rs.35,81,500/-.
Since none appeared on behalf of the assessee before the CIT(A), the ld.CIT(A), in the ex parte order passed by him, sustained the penalty so levied by the Assessing Officer.
Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.
The ld. counsel for the assessee submitted that the quantum appeal is still pending and is yet to be decided. Further, the ld.CIT(A) has decided the issue ex parte. He submitted that in the interest of justice, this matter should be restored to the file of the CIT(A) with a direction to grant one final opportunity to the assessee.
The ld. DR, on the other hand, strongly supported the order of the CIT(A). He submitted that the ld.CIT(A) has decided the appeal on merit although the order is an ex parte one. He accordingly submitted that the same should be upheld and the grounds raised by the assessee should be dismissed.
I have considered the rival arguments made by both the sides and perused the orders of the authorities below. It is an admitted fact that due to non-appearance on behalf of the assessee, the ld. CIT(A) has passed an ex parte order. Further, the quantum appeal is still pending. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and explain his case failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.