M/S ULTRA CONSULTANTS (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 4431/DEL/2016Status: DisposedITAT Delhi24 October 2016AY 1999-002 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found the reasons for the assessee's absence before the CIT(A) to be satisfactory. Consequently, the ex parte order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal against a penalty imposed under Section 271(1)(c) was dismissed ex parte by the CIT(A). The assessee sought to set aside this order due to valid reasons for their absence.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified, and if the assessee had valid reasons for non-appearance.

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-II : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri Yashpal Rawia, CA
For Respondent: Shri F.R. Meena, Sr. DR
Hearing: 24.10.2016Pronounced: 24.10.2016

ORDER This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) on 31.05.2016 upholding the penalty of Rs.2,82,400/- imposed by the AO u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 1999-2000.

2.

Shorn of unnecessary details, it is observed that the ld.CIT(A) passed ex parte order upholding the penalty imposed u/s 271(1)(c) of the Act. I am satisfied with the reasons tendered on behalf of the assessee for its absence during the course of proceedings before the ld.CIT(A).

Accordingly, the impugned order is set aside and the matter is restored to the file of CIT(A) for a fresh disposal of the appeal on merits, after allowing a reasonable opportunity of being heard to the assessee.

3.

In the result, the appeal is allowed for statistical purposes.

The order pronounced in the open court on 24.10.2016.

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