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Income Tax Appellate Tribunal, DELHI BENCH - ‘SMC’ NEW DELHI
Before: SHRI BHAVNESH SAINI
This appeal by the assessee has been directed against the order of Ld.CIT(A) – 11, New Delhi dated 5th December, 2016 for assessment. year 2012-13 challenging the levy of penalty u/s 271(1)(c) of the I.T.
Act. After hearing Ld. DR I, am of the view the matter requires reconsideration at the level of the Ld. CIT(A). Ld. CIT(A) noted the certain dates of hearing on which assessee did not make any compliance to the notices. Ld. CIT(A) therefore noted that assessee is not interested in pursuing the appeal. Therefore the appeal of assessee is dismissed. According to section 250 (6) of the I.T. Act Ld. CIT(A) is Page 1 of 2
Open Mind Services Ltd. vs. ITO required to give reasons for decision in the appellate order even if assessee appears before him or not. Therefore, order of Ld. CIT(A) cannot be sustained in law.
I accordingly set aside the order of Ld. CIT(A) and restore the appeal of assessee to his file with direction to re-decide the appeal of assessee in accordance with law by giving reasons for decision in the appellate order. Ld. CIT(A) shall given reasonable opportunity of being heard to the assessee.
In the result appeal of assessee is allowed for statistical purpose.
Pronounced in the Open Court.