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2021 (1) TMI 636 - ITAT DELHIPenalty u/s 271(1)(b) - non-compliance to the statutory notice issued u/s 142(1) along with the questionnaire - CIT(A) confirmed the penalty so levied by the AO on the ground that despite issue of notice the assessee did not appear before him - HELD THAT:- It is the submission of the ld. Counsel that given an opportunity the assessee is in a position to substantiate its case before the CIT(A) regarding the non-compliance. Considering the fact that the ld.CIT(A) has issued only one notice of hearing to the assessee and, thereafter, passed the ex parte order, therefore, considering the totality of the facts of the case and in the interest of justice, we deem it proper to 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 present its case failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
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