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2019 (4) TMI 1295 - AT - Income TaxPenalty u/s. 271(1)(c), 271B and 271F - violation of Natural Justice - HELD THAT:- Penalty u/s 271B and 271F - As perused the notice and take note that the notice fixing the date of hearing before CIT(A) is noted as on 06.11.2017 whereas the impugned order has been passed five days before the date of hearing, therefore, there is a clear violation of natural justice and, therefore, we set aside the orders of the CIT(A) and remand the matter back to his file to decide afresh the appeals after providing adequate opportunity to the assessee according to law. Both these appeals of assessee are allowed for statistical purposes. Penalty u/s 271(1)(c) - We note that the impugned order has been passed on 13.11.2017 overlooking the assessee’s adjournment application for just cause, which action of CIT(A), according to us, is not reasonable or fair and is in violation of Natural Justice, therefore, we set aside the order of the CIT(A) and remand the matter to his file for fresh adjudication. - Appeals of assessee are allowed for statistical purposes.
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