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Income Tax Appellate Tribunal, DELHI BENCH : SMC-I : NEW DELHI
Before: SHRI R.S. SYAL
(Appellant) (Respondent) Appellant by : None Respondent by: Shri S.L. Anuragi, Sr.DR Date of Hearing : 29.09.2015 Date of Pronouncement: 29.09.2015 ORDER
This appeal by the assessee is directed against the ex parte order passed by the CIT(A) on 14.3.2014 confirming penalty of Rs.3,65,300/- imposed by the Assessing Officer (AO) u/s 271(1)(c) of the Income-tax Act, 1961 in relation to the Assessment Year 2005-06.
I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee despite notice. As such, I am proceeding to dispose of this appeal ex parte qua the assessee. It is observed that the AO has made addition of Rs.10,79,500/-. The ld. CIT(A) dismissed the appeal of the assessee ex parte because the notices issued to the assessee were not properly responded. First ground of the appeal is against non-granting of adequate opportunity of hearing by the ld. CIT(A). Without going into the merits of the case, 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 CIT(A). I order accordingly and direct him to decide the appeal on merits, after allowing a reasonable opportunity of being heard to the assessee.