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2018 (5) TMI 1011 - AT - Income TaxPenalty u/s.271E - reasons for noncompliance of notice of hearing before the Assessing Officer as well as the CIT(A) - Held that:- In order to render substantial justice to the assessee, all materials facts are required to be brought on record to adjudicate the issue. For doing to, an opportunity has to be allowed to the assessee. Further, we are alive to the fact that the assessee had been a habitual defaulter in complying with the notices issued by the Assessing Officer as well as the CIT(A). The assessee has undertaken before us that if one more opportunity is granted to the assessee, the assessee will definitely appear before the Assessing Officer and present his case. Keeping this undertaking of ld A.R. of the assessee in view in the open court, we set side the orders of lower authorities and restore the matter back to the file of the Assessing Officer with a direction to re-adjudicate the issues involved in the present appeal after allowing reasonable opportunity of hearing to the assessee. - Decided in favour of assessee for statistical purposes.
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