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2019 (5) TMI 1638 - AT - Income TaxLevy of penalty u/s 271(1)(c) - reopening of assessment u/s 148 - dismissal of appeal for non-prosecution - HELD THAT:- It is an admitted fact that due to non-appearance, the CIT(A), relying on the decision of the Tribunal in the case of CIT vs. Multiplan India Ltd. [1991 (5) TMI 120 - ITAT DELHI-D], the decision of CIT vs. B.N. Bhattacharya [1979 (5) TMI 4 - SUPREME COURT] and various other decisions, dismissed the appeal for non-prosecution. However, she has not decided the appeal on merit. Considering the totality of the facts of the case and in the interest of justice we restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and explain its case failing which the CIT(A) is at liberty to pass appropriate order as per law. Thus hold and direct accordingly. The grounds raised by the assessee are allowed for statistical purposes.
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