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2021 (3) TMI 983 - AT - Income TaxValidity of penalty levied under section 271C - order passed by ITO-TDS under section 201(1)/201(1A) - assessee vehemently argued that for service of notice, assessee has given the address of his Counsel for the purpose of service of notice, no notice at the address mentioned in Form-3 was served upon the counsel of assessee - HELD THAT:- CIT(A) allegedly fixed the hearing on 22.08.2014 and the order was passed on 27.08.2014. In our view, no sufficient and fair opportunity was given to the assessee either by ITO-TDS or by Ld. CIT(A). Therefore, we deem it appropriate to restore the matter to the fire of AO to pass the order afresh after considering the submissions of the assessee, including the pattern of shareholding of the directors of the assessee. Needless to direct that before passing the order, the ITO, TDS shall grant fair and proper opportunity to the assessee and pass the order in accordance with law. So far as, objection of the DR for the Revenue that holding pattern shareholding should not be examined afresh, we are afraid to hear such a submission from ld. DR of the Revenue. The submission of learned DR for the revenue is not acceptable to us, which will be amounting to close the door of audi alterum pattern.
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