TMI Blog2021 (2) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the course of argument by the assessee as well as by the revenue that the order under section 143 (3)was passed by the assessing officer. In view of the above, we are of the opinion that the delay in filing the appeal is before the Commissioner appeal is required to be condoned. We are of the considered opinion that the interest of substantial justice will be well served if the impugned order of the CIT(A) dated be set aside. We, therefore, set aside the aforesaid impugned order of the CIT(A) and restore the matter to his file for fresh hearings, examination and adjudication of the issues raised by the assessee in the appeal before him. Needless to add, the CIT(A) shall afford the assessee adequate opportunity of being heard and to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... USE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing to condoned the delay of 30 days ignoring the detailed submissions filed by the assessee. 3. BECAUSE, the Ld. C1T(A) erred in not deciding the appeal on merits ignoring that there was a (reasonable cause) for omitting to make compliance during the course of Assessment Proceeding. 4. BECAUSE, in any view of the matter penalty order passed by the 'AO' and as sustained by Ld. CIT(A) is bad both on facts and in law. ITA 53 TO 59 5. BECAUSE, 'appellant' denies its liability for being subjected to penalty under section 272A(l)(d)of the 'Act . 6. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l on merits ignoring that there was a (reasonable cause) for omitting to make compliance during the course of Assessment Proceeding. 4. BECAUSE, in any view of the matter penalty order passed by the 'AO' and as sustained by Ld. CIT(A) is bad both on facts and in law. ITA 73 TO 79 1. BECAUSE, 'appellant' denies its liability for being subjected to penalty under section 272A(l)(d)of the 'Act . 2. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing to condoned the delay of 51 days ignoring the detailed submissions filed by the assessee. 3. BECAUSE, the Ld. C1T(A) erred in not deciding the appeal on merits ignoring that there was a (reasonable cause) for omitting to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing officer in the assessment proceedings . It was submitted that there was no citation of any non-cooperation by the assessee during the assessment proceedings, rather it was a case of Corporation by the assessee in the assessment proceedings and finalisation of assessment on the return of income. He relied upon the decision of the High Court and of the tribunal, wherein the courts have deleted the penalty as the assessment was completed under section 143 (3) of the Act. 3.1 In respect to the appeal I.T.A No. 73 to 79/Agra/2020 and ITA 80 TO 85, it was submitted that the assessee is availing the VSV and therefore the matter may kindly be remitted back to the file of the CIT(A) after condoning the delay in filing the appeal. 4. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statutory period and pass reasoned order in this regard. The commissioner without doing the needful had dismissed the appeal is preferred by the assessee merely relying upon some judicial pronouncement by the Hon ble Supreme Court. It is a settled proposition of law that the judgments of the Hon ble Supreme Court in various pronouncement is required to follow on the basis of the ratio laid down in the said judgements in the facts of those cases decided by the court and should not be followed as a statute without looking into the facts of the case. Taking into account the facts of the matter and in the interest of substantial justice, we are inclined to concur with this plea of assessee, as it is highly unlikely that the assessee would ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
