Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1322 - AT - Income TaxPenalty u/s. 271(1)(c) - CIT-A exparte order - HELD THAT:- There is no doubt that assessee remained non-cooperative before the lower authorities and therefore, CIT(A) has passed the exparte order, without discussing in detail the facts and circumstance of the case and also did not deal the issue on merit and passed a non-speaking order, which in my opinion, is not in accordance with the principles of natural justice and it is an erroneous approach. After reading Section 250(6), I am also of the considered view that Assessee’s case should be decided on merits, which the Ld. CIT(A) has not done. Remit back the issues in dispute to the files of the Assessing Officer with the directions to consider each and every aspects of the issues involved in the Appeal and decide the same afresh, after considering the Paper Book which is containing copy of the the affidavit by authorised representative CA Pramod Singahal; PAN of the assessee; copy of letter to AO requesting copy of assessment order dated 12.5.2017; copy of letter to AO requesting copy of penalty order dated 01.5.2017; copies of medical certificate; copies of Form No. 35 for appeal filed before CIT(A) against the assessment order; copies of Form No. 35 for appeal filed before CIT(A) against the order u/s. 271(1)(c) and give adequate opportunity of being heard to the assessee. - Appeals filed by the assessee stand allowed for statistical purposes.
|