SHRI SANTOSH KUMAR OJHA,NEW DELHI vs. DCIT, NEW DELHI

This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) on 28.6.2013 in relation to the assessment year 2006-07.

The only issue raised in this appeal is against the confirmation of penalty of Rs.6,83,658/- imposed by the AO u/s 271(1)(c) of the Act.

Shorn of unnecessary details, it is observed that the hearing before the predecessor ld. CIT(A) took place in which the assessee made certain submissions. After change of incumbent, a fresh notice was issued by the successor ld. CIT(A) fixing the appeal for hearing. Since there was no appearance from the side of the assessee, the successor ld. CIT(A) dismissed the appeal ex parte qua the assessee. Without going into the merits of the case, we are 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). We order accordingly and direct him to decide the appeal afresh after allowing a reasonable opportunity of being heard to the assessee.

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