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2019 (1) TMI 1461 - ITAT DELHIReopening of assessment - no notice u/s 148 was served upon the assessee and even date of service of notice u/s 142 (1) of the Act on the assessee has not been mentioned by the AO - Held that:- There is not an iota of material mentioned in the assessment order as to on which date notice u/s 148 of the Act was served upon the assessee and even date of service of notice u/s 142 (1) of the Act on the assessee has not been mentioned by the AO who has rather framed the assessment in haste. All these facts go to prove that adequate opportunity of being heard has not been provided to the assessee by the AO and the documents placed on file before the ld. CIT (A) have also not been examined by calling a remand report rather the ld. CIT (A) has dismissed the appeal on the basis of conjectures and surmises without going into the merits of the documents relied upon by the assessee. In these circumstances, we are of the considered view that to meet with the ends of justice, the assessee is required to be given adequate opportunity of being heard. - decided in favour of assessee for statistical purposes. Penalty proceedings u/s 271(1)(c) - failure of the assessee to appear and defend the penalty proceedings - Held that:- Since the assessment order framed u/s 144/147 of the Act on the basis of which penalty proceedings were initiated has been set aside to the file of AO to decide afresh after providing an opportunity of being heard to the assessee, the penalty proceedings being consequential in nature are also liable to be set aside to the AO to decide accordingly after framing new assessment order. Consequently, the aforesaid appeal filed by the assessee is hereby allowed.
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