HARINDER PAL SINGH,DELHI vs. ITO, WARD-26(3), NEW DELHI

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ITA 2020/DEL/2021Status: DisposedITAT Delhi28 August 2023AY 2017-18Bench: SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.KUL BHARAT (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for a fresh decision. The CIT(A) is directed to provide the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee appealed against the NFAC's order confirming a penalty of Rs. 10,15,000/- levied under Section 271D. The assessee did not appear for the hearing despite several notices.

What were the issues?

Whether the penalty under Section 271D was correctly confirmed without proper service of notices and affording an adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH.KUL BHARAT

For Respondent: Ms. Sapna Bhatia, CIT DR
Hearing: 28/08/2023Pronounced: 28/08/2023

Appellant by None Respondent by Ms. Sapna Bhatia, CIT DR Date of hearing: 28/08/2023 Date of Pronouncement: 28/08/2023 ORDER PER N. K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order dated 31.10.2021 by NFAC, Delhi pertaining to A.Y.2017-18.

2.

The sum and substance of the grievance of the assessee is that the NFAC erred in confirming the penalty of Rs.10,15,000/- levied u/s. 271 D.

3.

None appeared on behalf of the assessee inspite of several notices, therefore, we decided to proceed exparte. The DR was heard at length. The order of NFAC carefully perused. We find that the appeal of the assessee has been dismissed exparte. Though there is a mention of issue of notices but whether the notices were served is not known.

4.

In the interest of justice and fair play we deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee.

5.

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

6.

Decision announced in the open court on 28.08.2023.

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