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2019 (4) TMI 1725

..... assessee has filed the appeal online. However, only Form-35 is available on the website of the Department which has been downloaded by the Office. The impugned penalty order and copy of the demand notice is not available on record - It is noted that no Power of Attorney and other details have been produced - HELD THAT:- We are of the view that the matter requires reconsideration at the level of th .....

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..... (A) on the very first date of hearing of the appeal proceeded ex-parte without giving proper opportunity to the assessee to prepare the case. The request for adjournment in writing was made seeking only 20 days time. These facts clearly show that impugned order is wholly unjustified and is liable to be set aside. The Ld. CIT(A) did not give reasonable, sufficient opportunity of being heard to the .....

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..... ite of the Department which has been downloaded by the Office. The impugned penalty order and copy of the demand notice is not available on record. Notice dated 04.09.2018 was issued to the assessee for hearing of the appeal for 20.09.2018. The assessee through their Counsel filed an application requesting for adjournment because written submissions and paper book is under preparation and compilat .....

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..... He has referred to electronic appeal filed with Ld. CIT(A), in which, details of the challan have been mentioned and in the annexures, copy of the demand along with order appealed, have been filed with the O/o. CIT(A). These facts clearly show that there was no fault attributable to the assessee in filing the relevant documents along with the appeal papers. The Ld. CIT(A) on the very first date o .....

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