TMI Blog2019 (4) TMI 1979X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty cannot be levied without giving proper/reasonable opportunity to assessee. In this regard, assessee never made any representation before any authority, even though, tax authorities were considerate and given several opportunities to the assessee. Since, this issue is relating to penalty, we deem it fit to give one more opportunity to assessee. Therefore, we direct the AO to give a reasonable opportunity of being heard to the assessee and the assessee also directed to submit relevant information before the AO regarding the sufficient reasons as to why penalty u/s 221(1) cannot be levied. AO is directed to complete the proceedings as per law. - Decided in favour of assessee for statistical purposes. - ITA Nos. 2408, 2409, 2411, 2412, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh ld. CIT(A) has given several opportunities. Finally, he confirmed the penalty levied by the AO. 4. Aggrieved by the order of CIT(A), the assessee is in appeal before us raising the following grounds of appeal, which are common in all the appeals under consideration, except the quantum of penalty levied: 1. The order of the learned Authorities below in so far as it is against the Appellant is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the Appellant's case. 2. The Appellant denies itself liable to penalty under section 221(1) of the Act, of an amount being ₹ 39,297/-, under the facts and circumstances of the case. 3. Whether the learned Authorities below are justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has not availed the opportunity to explain the sufficient reasons for such pending taxes. AO levied penalty u/s 221(1) of the Act. Even before the CIT(A), assessee failed to make submission, even though, CIT(A) has given several opportunities. Before us, ld. AR submitted that AO was not explained about the break-up of the dues, can the penalty be levied on total outstanding without restricting it to only tax dues. He prayed that one more opportunity may be given to assessee so that assessee can explain the good and sufficient reasons to AO. After considering the submission of assessee, we are of the view that penalty cannot be levied without giving proper/reasonable opportunity to assessee. In this regard, assessee never made any r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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