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2021 (2) TMI 1069 - AT - Income TaxPenalty u/s 271(1)(c) - assessment order passed u/s. 147 r.w.s. 144 that the AO issued only one notice u/s. 142(1) on 30.05.2016 and the ex parte assessment order was passed - HELD THAT:- After issuing the notice u/s. 142(1), the Assessing Officer has not mentioned any other notice or show cause notice issued to the assessee. Thus, it is apparent that the assessee was not given further opportunity by the Assessing Officer, either to show cause for passing the ex parte assessment u/s. 144 or to furnish the requisite details. Appeal appeals arising from the penalty order passed u/s. 271(1)(b) of the Act ought to have been decided after the adjudication of the quantum appeal pending before the Ld. CIT(A). Accordingly, the matter is set aside to the record of the CIT(A) for deciding the same afresh after adjudication of the quantum appeal as well as giving one more opportunity of hearing to the assessee. Appeal of the assessee is allowed for statistical purposes.
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