TMI Blog2021 (11) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... all the more important for the assessee to appear before A.O. as well as before the Ld. CIT(A). However, the assessee had not acted with due diligence. Nevertheless, the principles of natural justice demand that the lis between the parties should be decided on merits after providing due opportunity of hearing to both the parties. Accordingly, we decide to give one more opportunity of hearing to the assessee and remand the matter back to the record of the ld. CIT(A) for deciding the issue afresh on merits after giving an opportunity of hearing to the assessee subject to cost of ₹ 2,000/- to be paid by the assessee in the account of Prime Minister's National Relief Fund/Prime Minister's Care Fund within 30 days from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee but the Hon'ble CIT(A) did not checked the online record before passing the order. 3. Under The facts and circumstance, the imposition of penalty for a sum of ₹ 340000 u/s. 271D of the Act is bad in law and must be deleted. 4. That on facts and law, the initiation of proceeding U/s. 271D are time barred, invalid and void ab initio. 5. The assessee may crave to amend, alter, modify or raise any other ground of appeal. 5. At the time of hearing, none has appeared on behalf of the assessee. From the record, we observe that the ld. CIT(A) had decided the case of the assessee ex parte and the matter may be restored back to the file of the ld. CIT(A). The ld. DR has raised objection for remanding the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee had not acted with due diligence. Nevertheless, the principles of natural justice demand that the lis between the parties should be decided on merits after providing due opportunity of hearing to both the parties. Accordingly, in the facts and circumstances of the case and in the interest of justice, we decide to give one more opportunity of hearing to the assessee and remand the matter back to the record of the ld. CIT(A) for deciding the issue afresh on merits after giving an opportunity of hearing to the assessee subject to cost of ₹ 2,000/- to be paid by the assessee in the account of Prime Minister's National Relief Fund/Prime Minister's Care Fund within 30 days from the date of receipt of this order. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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