VIRENDER KUMAR,GREATER NOIDA vs. INCOME TAX OFFICER, NOIDA

Ld. Counsel for the assessee, at the outset, submits that this appeal was decided ex parte by the Ld.CIT(A) dismissing the appeal of the assessee. Ld. Counsel also submitted that the quantum appeal was also decided ex parte by the Ld.CIT(A) and on further appeal to the Tribunal the Tribunal by order dated 20.06.2024 in restored the quantum appeal to the file of 1 the Ld.CIT(A) for fresh adjudication in accordance with law after giving reasonable opportunity of hearing to the assessee. Ld. Counsel for the assessee, therefore, requested that since the quantum appeal is restored to the file of the Ld.CIT(A) the ex parte order passed by the Ld.CIT(A) dismissing the appeal of the assessee and confirming the penalty levied u/s 271(1)(c) of the Act may also be restored to the file of the Ld.CIT(A) for fresh adjudication along with the quantum appeal after providing adequate opportunity of hearing.

Ld. DR has no serious objection in restoring the matter to the file of the Ld.CIT(A) for deciding the appeal after providing an opportunity to the assessee.

On hearing both the sides and perusing the record before me, it is observed that the quantum appeal has been restored to the file of the Ld.CIT(A) by the Tribunal in dated 20.06.2024 to decide afresh after providing adequate opportunity to the assessee. The appeal now before me is against the penalty levied u/s 271(1)(c) of the Act and the appeal is decided ex parte by the Ld.CIT(A). Since the quantum had already been restored to the file of the Ld.CIT(A), I feel it appropriate to restore this appeal to the file of the Ld.CIT(A) to decide along with the quantum 2 appeal. Thus, this appeal is restored to the file of the Ld.CIT(A) for fresh adjudication in accordance with law after providing adequate opportunity to the assessee.

In the result, the appeal of the assessee is allowed for statistical purpose.