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Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI
Before: SHRI R.S. SYAL, AM & MS SUCHITRA KAMBLE, JM
ORDER PER R.S. SYAL, AM: These two appeals filed by the assessee are recalled matters inasmuch as the earlier combined ex parte order passed by the Tribunal was subsequently recalled vide order dated 24.5.2016 in MA Nos.345 & 346/Del/2015.
Without going into unnecessary details, it is noticed that the assessee is an employee whose assessment was completed u/s 144 determining the total income at Rs.6,87,850/- as against the returned income of Rs.4,09,650/-. The ld. CIT(A) confirmed the additions by passing the impugned order ex parte. The other appeal is against the imposition of penalty u/s 271(1)(c) of the Act pursuant to the additions made in the quantum proceedings.
We have heard the rival submissions and perused the relevant material on record. The ld. AR submitted the reasons which led to the passing of the assessment order u/s 144 and the impugned order ex parte. We are satisfied with the same. Without going into the merits or otherwise of the additions made/penalty confirmed, we set aside the impugned orders and remit the matter to the file of AO for making denovo assessment after allowing a reasonable opportunity of being heard to the assessee and, thereafter, considering the question of imposition or otherwise of penalty u/s 271(1)(c) of the Act.
3. In the result, both the appeals are allowed for statistical purposes.