Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 433 - AT - Income TaxEx parte order of the CIT(A) - non-appearance on the date fixed for hearing - Penalty u/s 271(1)(c) - defective notice - variation in the charge levied for imposition of penalty in the notice issued U/s 274 r.w.s. 271(1)(c) vis a vis charge levied in the penalty order passed U/s 271(1)(c) - HELD THAT:- A.O. has levied penalty for the addition so made in the quantum order. However, the ld. CIT(A) has confirmed the penalty by passing ex parte order. CIT(A) has mentioned three occasions when the appeal was fixed for hearing. On first occasion, notice was issued fixing the date of hearing on 30/12/2018 wherein the assessee did not attend. On the date fixed for hearing on 08/01/2019, the assessee asked for adjournment. When the appeal was again fixed for hearing on 06/2/2019 then no body appeared before the ld. CIT(A), therefore, the ld. CIT(A) after considering the material placed on record, dismissed the appeal filed by the assessee. As per the reasons advanced for non-appearance, we are satisfied that the assessee has reasonable ground for non-appearance on the date fixed for hearing. We also found that the ground raised before us with regard to defect in notice so as to invalidate the entire penalty order by having a variation in the charge levied for penalty in the show cause notice U/s 274 vis a vis charge levied in the penalty order so passed U/s 271(1)(c) of the Act was not before the CIT(A). Therefore, in the fitness of things and in the substantial interest of justice, we set aside the ex parte order of the CIT(A) and the matter is restored back to the file of ld. CIT(A) for deciding afresh on merit - Appeal of the assessee is allowed for statistical purposes only.
|