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Facts
An assessee appealed against a penalty of Rs.4,83,694/- levied under Section 271(1)(c) for Assessment Year 2012-13, which was confirmed ex-parte by the CIT(A). There was a 10-month delay in filing the appeal before the ITAT, for which condonation was sought along with a plea to restore the matter to the CIT(A) for fresh adjudication.
Held
The Tribunal condoned the delay in filing the appeal and, applying principles of natural justice, admitted the appeal. The matter was restored to the file of the CIT(A) for fresh adjudication, with a direction for the assessee to present and prove its case. The appeal was allowed for statistical purposes.
Key Issues
Condonation of delay in filing appeal; Fresh adjudication of penalty under Section 271(1)(c) where the CIT(A) order was ex-parte.
Sections Cited
Section 271(1)(c) of the Income Tax Act
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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 24-01-2024 confirming penalty of Rs.4,83,694/- as levied by Ld. AO u/s 271(1)(c) vide order dated 09-03- 2020. The registry has noted delay of approx. 10 months in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the assessee. The Ld. AR also pleaded for restoring the appeal back to Ld.
CIT(A) since the order is an ex-parte order. The Ld. AR stated that the assessee is in a position to substantiate its case. The Ld. Sr. DR pleaded for dismissal of the appeal.
Keeping in mind the principles of natural justice and considering the background of the assessee, we admit the appeal and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced on 9th March, 2026.