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2017 (5) TMI 412 - ITAT MUMBAIPenalty u/s 271(l)(c) - non-deposit of tax deducted at source with the Central Government and also non disclosure of particulars of non-deposit of tax deducted at source with Central Government in the computation of income filed - Held that:- In the appellate proceedings before the ld. CIT(A), the assessee did not make any appearance and the averment of the assessee as contained in Ground No. 6 filed with the tribunal was that because of the illness of its authorized representative , the assessee could not make representation before the ld. CIT(A) and it is prayed that one more opportunity be provided to the assessee to present its case on merits. Keeping in view of the factual matrix of the case and in the interest of justice, we are of the considered view that the matter needs to be set aside and restored back to the file of the ld. CIT(A) for de-novo adjudication of the issue on merits by learned CIT(A) . The ld. CIT(A) is directed to give one more opportunity to the assessee to represent the case before him
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