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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI
Before: SHRI R.S. SYAL
ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A) on 29.2.2016 in relation to the assessment year 2009-10.
The first ground of the assessee’s appeal is against the passing of ex parte order by the ld. CIT(A), after rejecting the request for adjournment.
Briefly stated, the facts of the case are that a penalty of Rs.3,41,947/- was imposed by the AO. The assessee filed adjournment application
before the ld.CIT(A) which was turned down and, eventually, the penalty order was confirmed ex parte.
I have heard the rival submissions and perused the relevant material on record. In view of the fact that the ld. CIT(A) has confirmed the penalty by means of an ex parte order rejecting the assessee’s first application for adjournment, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of ld. CIT(A). I order accordingly and direct him to decide the appeal afresh as per law, 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 17.10.2016.