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2019 (5) TMI 344 - AT - Income TaxLevy of penalty u/s 271 (1) (c) - CIT(A) confirmed the penalty so levied by the Assessing Officer for both the years in the exparte order passed by him since none appeared before him despite service of notice - HELD THAT:- It is an admitted fact that due to non appearance before the CIT(A) despite sufficient opportunities granted by him, CIT(A) in the exparte order passed by him confirmed the penalty so levied by the AO. Considering to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case. The assessee is hereby directed to appear before the CIT(A) and explain his case failing which the CIT(A) is at liberty to pass appropriate orders as per law. We hold and direct accordingly. - Appeal of assessee allowed for statistical purpose.
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