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Income Tax Appellate Tribunal, DELHI BENCHES “F” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT
PER BHAVNESH SAINI, J.M.
All the appeals by the same assessee are directed against the different Orders of the Ld. CIT(A)-27, New Delhi, Dated 24.02.2016, for the A.Ys. 2007-2008, 2009-2010 and 2010-2011, challenging the levy of penalty under section 271(1)(c) of the I.T. Act, 1961.
2 ITA.No.2255, 2257 & 2258/Del./2016 Shri Ashok Oberoi, New Delhi.
The Ld. CIT(A), noted 04 dates of hearing, on which dates, notices through speed-post were addressed to the assessee and on that date the appeals were adjourned on the request of the assessee. However, on the last date of hearing, none appeared on behalf of the assessee to argue the appeals and even no adjournment have been sent. The Ld. CIT(A), therefore, noted that assessee has nothing to say in the appeals.
The Ld. CIT(A) without passing the order on merit, upheld the order of the A.O. in ex-parte order. The appeals were dismissed being un-represented.
After considering the rival submissions, we are of the view that the matter requires reconsideration at the level of the Ld. CIT(A). According to Section 250(6) of the I.T. Act, the Ld. CIT(A) is required to mention points for determination in the appellate order and reasons for decision thereon while deciding the appeals of the assessee. However, the impugned orders shows that the Ld. CIT(A) dismissed the appeals of the assessee as the same remain un-represented from the side of the 3 ITA.No.2255, 2257 & 2258/Del./2016 Shri Ashok Oberoi, New Delhi.
assessee. Even if the assessee may not appear before him for disposal of the appeals, the Ld. CIT(A) is required to decide the appeals on merits, giving reasons for decision in the appellate order. Thus, the orders of the Ld. CIT(A) cannot sustain in Law.
The matter requires reconsideration at the level of the Ld. CIT(A).
In this view of the matter, the orders of the Ld. CIT(A) are set aside in all the years and appeals of the assessee are restored to the file of Ld. CIT(A) with a direction to re-decide the appeals of the assessee on merits, giving reasons for decision as
per Law. The Ld. CIT(A) shall give reasonable, sufficient opportunity of being heard to the assessee.
In the result, all the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open Court.