TMI Blog2019 (4) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the date of hearing, therefore, there is a clear violation of natural justice and, therefore, we set aside the orders of the CIT(A) and remand the matter back to his file to decide afresh the appeals after providing adequate opportunity to the assessee according to law. Both these appeals of assessee are allowed for statistical purposes. Penalty u/s 271(1)(c) - We note that the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Ld. CIT(A)- 13, Kolkata dated 12.11.2015 for AY 2009-10 in respect of his action confirming the penalty imposed u/s. 271B, 271(1)(c) and 271F of the Income-tax Act, 1961 (hereinafter referred to as the Act ). 2. At the outset, ld. AR of the assessee drew our attention to the fact that the orders passed by the Ld. CIT(A) are ex parte orders in nature. 3. First, we t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals of assessee are allowed for statistical purposes. 4. Coming to the penalty imposed u/s. 271(1)(c) of the Act. We note that the impugned order has been passed on 13.11.2017 and the date of fixing the hearing was on 06.11.2017 whereas the assessee had given an application for adjournment on 24.10.2017 which was filed before the Ld. CIT(A) on 24.10.2017 (which is evident from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. CIT(A), according to us, is not reasonable or fair and is in violation of Natural Justice, therefore, we set aside the order of the Ld. CIT(A) and remand the matter to his file for fresh adjudication. Thus, this appeal also stands allowed for statistical purposes so all the aforesaid appeals of the assessee are restored back to the file of Ld. CIT(A) as discussed above. 5. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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