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2021 (10) TMI 360 - Income Tax
Penalty u/s 234E - Ex - party order passed by CIT-A - Denial of natural justice - delay in filing 26Q TDS return of Quarter-IV of F.Y. 2012-13 - assessee submitted that since the intimation issued by the A.O. in the present case is for the period prior to 01.06.2015, therefore, the same is beyond the scope of adjustment provided under section 200A of the I.T. Act - HELD THAT:- CIT(A) has issued a notice of hearing on 20.03.2018 and decided the appeal on 26.03.2018 in the ex-parte order passed by her due to non-appearance of the assessee.
It is the submission of Assessee that notice of hearing was received by the assessee on 22.03.2018. It appears from the order of the Ld. CIT(A) that she has given only one opportunity to the assessee - we find merit in the arguments of the Learned Counsel for the Assessee that no proper opportunity has been granted - we deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to grant one more opportunity to the assessee to substantiate its case - Assessee appeal is allowed for statistical purposes.