M/S DHANA PHARMACEUTICALS (P) LTD.,NEW DELHI vs. ACIT, NOIDA

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ITA 772/DEL/2016Status: DisposedITAT Delhi31 October 2016AY 1991-923 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(Appeals) and remitted the matters back for fresh disposal. The CIT(Appeals) was directed to provide the assessee with an opportunity of hearing.

What were the facts?

The assessee's appeals for assessment years 1991-92 and 1992-93 were against ex-parte orders passed by the CIT(Appeals) confirming penalties imposed under Section 271(1)(c). The assessee objected to these ex-parte orders.

What were the issues?

Whether the CIT(Appeals) erred in passing ex-parte orders without affording the assessee an opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-1 : NEW DELHI

Before: SHRI R.S. SYAL

Hearing: 31.10.2016Pronounced: 31.10.2016

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’).

2.

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.

3.

In the result, both the appeals are allowed for statistical purposes.

The order pronounced in the open court on 31.10.2016.

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