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2022 (4) TMI 903 - AT - Income TaxPenalty u/s 271(1)(c) - additions made under section 68 and 69 - Assessee not appeared during the course of appellate proceedings - HELD THAT:- Assessee has not appeared during the course of appellate proceedings or produced any details towards quantum additions under sections 68 and 69 of the Act as well as levy of penalty under section 271(1)(c) of the Act. The reasons given by the assessee is that the customs proceedings are pending before the Customs Excise Service Tax Appellate Tribunal (South Zonal Bench), Chennai towards levy of customs duty and therefore, the assessee could not attend during the appellate proceedings. Though the ld. CIT(A) has given as many opportunities, the assessee has not appeared or produced any material to substantiate its claim. However, the ld. CIT(A) has not discussed the merits of the case. Hence to meet the ends of natural justice, we are of the opinion that the assessee shall be afforded an opportunity of being heard to substantiate its case before the ld. CIT(A). Accordingly, we set aside the orders - Appeals filed by the assessee are allowed for statistical purposes.
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