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

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ITA 253/DEL/2014Status: DisposedITAT Delhi11 January 2016AY 2006-073 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the ends of justice would be met by setting aside the impugned order and restoring the matter to the CIT(A). The CIT(A) was directed to decide the appeal afresh after providing a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee appealed against an ex parte order passed by the CIT(A) which confirmed a penalty imposed by the AO. The CIT(A) had dismissed the appeal due to the assessee's non-appearance after a change in incumbent.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without affording a reasonable opportunity of hearing to the assessee, and if the penalty imposed under Section 271(1)(c) was justified.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : G : NEW DELHI

Before: SHRI R.S. SYAL, AM & SHRI C.M. GARG, JM

For Appellant: Shri Dharender Kumar, Advocate
For Respondent: Ms Anima Bernwal, Sr. DR
Hearing: 11.01.2016Pronounced: 11.01.2016

Date of Hearing : 11.01.2016 Date of Pronouncement : 11.01.2016 ORDER

PER R.S. SYAL, AM:

1.

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.

2.

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.

3.

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.

4.

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

The order pronounced in the open court on 11.01.2016.

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