Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 1472 - ITAT CHENNAIPenalty u/s.271(1)(c) - CIT(A) decided the appeal ex-parte dismissing the appeal - assessee could not file details before AO except filing written submissions - HELD THAT:- Assessee could not file details before AO except filing written submissions dated 25.09.2014. We have noticed that the assessee is actually non-cooperating with the authorities in providing details or he is totally non-cooperative. Hence, the CIT(A) has no alternative except to pass ex-parte order. When these facts were confronted to assessee, he only pleaded mercy. On the other hand, DR requested that the order of CIT(A) be confirmed. After hearing rival contentions and going through the facts, we are of the view that in the interest of justice, one more opportunity be provided to assessee to represent its case before CIT(A) subject to a cost of Rs.10,000/- to be paid to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras. Assessee will pay this cost and produce the challan before CIT(A) - We set aside the order of CIT(A) and remand the matter back to the file of the CIT(A) for fresh adjudication. Appeal filed by the assessee is allowed for statistical purposes.
|