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2015 (10) TMI 1308 - AT - Income TaxPenalty under section 271F and 271(1)(b) - non-compliance of notices under section 153C as well as 142(1) and 143(2) - Held that:- CIT(A) dismissed the appeals of the assessee exparte without giving proper and sufficient opportunity of being heard and since the assessee was not well during the course of penalty proceedings, he has not got an effective opportunity to offer his explanation for noncompliance to the notices issued under section 153C as well as 142(1) and 143(2) Keeping in view of the facts of the case and the submissions made by the Ld. Counsel for the assessee, we consider it fair and proper and in the interest of justice to give one more opportunity to the assessee to offer his explanation for the non-compliance of notices under section 153C as well as 142(1) and 143(2). Accordingly, the impugned orders of the Ld. CIT(A) confirming the penalties imposed by the A.O. under section 271F and 271(1)(b) for the years under consideration are set aside and the matter is remitted back - Decided in favour of assessee for statistical purposes.
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