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Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHUvs &
ORDER PER BENCH
All the appeals by two assesses are directed against different orders of Ld. CIT(Appeals)-IV, Kanpur dated 07.03.2016 for assessment years 2009-10, 2010-11 & 2011-12, challenging the levy of penalty u/s 271(1)(b) of the Income Tax Act, 1961 (hereinafter for short called as the ‘Act’).
After considering the rival submissions, we are of the view that the matter requires the consideration at the level of the Ld. CIT (A). The assesses have challenged the penalty orders before the Ld. CIT (A) u/s 271(1)(b) of the Act for above assessment years.
Assessees did not appear before Ld. CIT (A), therefore, the Ld. CIT(A) dismissed the appeals of both the assesses in limine for non-attendance of the assesses. According to section 250(6) of the Act the Ld. CIT (A) while decided the appeals of assesses is required to mention point for determination in the order and reasons for decisions in the order. However, the Ld. CIT (A) did not mention point for determination in the impugned orders and also did not decide appeals of assesses on merits and has not given any reasons for decision in the impugned orders. Therefore, impugned orders of Ld. CIT (A) cannot be sustained in law. Even if the assessee did not appear before Ld. CIT (A), he is required to pass the orders on merits giving reasons for decision in the appellate order. We, accordingly, set aside the orders of the authorities below and restore all the appeals of the assesses to the file of Ld. CIT (A) with directions to re-decide all the appeals of both the assesses as per law or strictly on merits giving reasons for decisions in the order by giving reasonable sufficient opportunity of being heard to the assessee.
All appeals of assesses are allowed for statistical purposes.
Order pronounced in the open court on 01.06.2018