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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI A.D.JAIN & SHRI KRINWANT SAHAY
आदेश/ORDER
PER A.D.JAIN, VICE PRESIDENT
This is assessee's appeal for assessment year 2012-13
against the order dated 14.03.2023 passed by the ld.
CIT(Appeals) NFAC, Delhi. The assessee has raised the
following grounds of appeal :
“1. That the order of Ld. Commissioner of Income Tax (Appeals) is unjustified and unethical the appeal of the Appellant, through the applicant was prevented by sufficient cause. 2. The Ld. CIT(A) has erred in law by not observing that applicant was not properly served and ex-parte order was passed
ITA 368/CHD/2023 A.Y. 2012-13 2 3. That the penalty order of Ld. Income Tax Officer TDS Mandi is unjustified and against the law 4. That Ld. Income Tax Officer(TDS) is unjustified in imposing penalty under section 201 (1) and 201 (1 A)of Rs. 227931 /- with interest. 5. That the order of ld AO is illegal and same may kindly be quashed.”
At the outset, the ld. Counsel for the assessee has
invited our attention to the impugned order of the ld.CIT(A)
to submit that the same is an ex-parte order. He has
submitted that the ld.CIT(A) has summarily rejected the
application of the assessee without giving sufficient
opportunity of being heard to the assessee to present its
case. The ld. Counsel for the assessee has further submitted
that the assessee has no knowledge about the hearing of
appeal as no notice was received by the assessee through
email or any other mode. It has been requested that the
assessee may be given proper and adequate opportunity of
being heard to present its case.
The ld. DR could not rebut the aforesaid factual
position.
Considering the above facts and circumstances of the
case, we deem it fit and appropriate that in the interest of
justice, the assessee should be provided a reasonable and
proper opportunity of being heard. Accordingly, the file is
ITA 368/CHD/2023 A.Y. 2012-13 3
restored to the file of the ld. CIT(A) to decide the matter
afresh in accordance with law after giving reasonable
opportunity of being heard to the assessee. The assessee, no
doubt, shall cooperate in the fresh proceedings before the ld.
CIT(A).
In the result, the appeal of the assessee is allowed for
statistical purposes.
Order pronounced on 01.07.2024.
Sd/- Sd/-
(KRINWANT SAHAY) (A.D.JAIN ) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar