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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI ARUN KUMAR GARODIA & SHRI PAVAN KUMAR GADALE
O R D E R
Per Shri A.K. Garodia, Accountant Member
This appeal is filed by the assessee which is directed against the order of ld. CIT(A)-6, Bangalore dated 14.11.2018 for Assessment Year 2013-14.
The grounds raised
by the assessee are as under. “1. The learned Commissioner of Income-tax (Appeals), Bangalore - 6 (hereinafter referred to as 'the learned CIT(A)') erred in upholding the action of the learned Joint Director of Income Tax (Intelligence & Criminal Investigation) (hereinafter referred to as 'the learned JD IT (I & CI)')in levying the penalty of Rs.55,000/- under the provisions of section 272A(2)(c) of the Act.
2. The order passed under section 272A(2)(c) of the Income tax Act is illegal and void ab initio and penalty levied is liable to be quashed.
3. For these and such other grounds that may be urged at the time of hearing of the appeal the appellant prays that the appeal may be allowed.”
3. At the very outset, it was submitted by ld. AR of assessee that the impugned order of ld. CIT(A) is ex-parte qua the assessee. He also submitted that in the year 2017, two notices were issued by earlier ld. CIT(A) but by the present ld. CIT(A) who passed the present order, only one notice was issued dated 16.10.2018 and although the assessee could not make compliance but ld. CIT(A) should have provided reasonable opportunity of being heard and since