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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : NEW DELHI
Before: SHRI R.S. SYAL
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.
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.
In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 24.10.2016.