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Income Tax Appellate Tribunal, DELHI BENCH FRIDAY NEW DELHI
Before: SHRI R.K. PANDA & SHRI SUDHANSHU SRIVASTAVA
captioned appeals were challenging the ex parte order passed by the ld. Commissioner of Income Tax(A) wherein the ld. Commissioner of Income Tax(A) had dismissed the assessee’s appeal challenging the assessment framed u/s 147 r/w 144 of the Income Tax Act, 1961 (hereinafter called 'the Act') as well as the assessee’s challenge to order of penalty passed u/s 271(1)(c).
The ld. AR submitted that in the interest of justice, both the appeals should be restored to the file of the ld. Commissioner of Income Tax(A) and in such a case, the stay applications would become infructuous.
The ld. DR had no objection to the appeals being restored to the file of the ld. Commissioner of Income Tax(A).
3.1 Accordingly, in view of the fact that the ld. Commissioner of Income Tax(A) has dismissed both the appeals of the assessee ex parte without going into the merits of the case, we deem it fit to restore both the appeals to the file of the ld. Commissioner of Income Tax(A) with a direction to decide both the appeals on ITA 6046, 6048, Stay 673, 674/D/2018 merits by passing a speaking order after giving proper opportunity to the assessee to present its case. Accordingly, both the appeals stand allowed for statistical purposes.
3.2 Since the assessee’s appeals have been allowed, the above captioned stay petitions become infructuous and the same are dismissed.
In the result, the appeals of the assessee are allowed while the stay applications are dismissed.
Order pronounced in the open court on 28th September, 2018.