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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-1 : NEW DELHI
Before: SHRI R.S. SYAL
These two appeals by the assessee relating to the assessment years 1991-92 & 1992-93 arise out of the ex-parte orders passed by the CIT (Appeals) confirming the penalties imposed by the Assessing Officer under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter also called `the Act’).
It has been noticed that the orders for both the assessment years confirming penalty u/s 271(1)(c) of the Act were passed ex-parte. The assessee has objected to the passing of such ex-parte orders through a ground taken in the memorandum of appeal. Under these circumstances, I set aside the impugned orders and remit the matter to the Ld. CIT (Appeals) for disposing of these appeals afresh after allowing an opportunity of hearing to the assessee.
In the result, both the appeals are allowed for statistical purposes.
The order pronounced in the open court on 31.10.2016.