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2023 (5) TMI 461

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..... ter assign the reasons in support of his conclusion. We are of the view that by dismissing the appeal without considering the issue on merits, CIT(A) has failed to follow the mandate required in Sub Section (6) of Section 250 of the Act. It is also a well settled principle of natural justice that sufficient opportunity of hearing should be offered to the parties and no parties should be condemn .....

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..... ssee is directed against the order dated 24.10.2016 of the Commissioner of Income Tax (Appeals)-3, Delhi relating to Assessment Year 2012-13. 2. Brief facts of the case as culled out from the material on record are as under :- 3. Assessee is a company who electronically filed its return of income on 18.09.2012 for A.Y. 2012-13 declaring total loss of Rs.10,240/-. A notice u/s 274 r.w.s 271 o .....

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..... of being heard. 2) That by passing the Order ex-parte the Ld CIT (Appeals)-3 confirmed the order of AO 7(1) in entirety which is bad in law. 3) That the Ld AO has erred in fact and in law by imposing a penalty of Rs. 82,334/- u/s 271B of the Act which is unjust and unfair keeping in view the overall facts of the case and specially when the assessment order u/s 143(3) has been appealed .....

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..... e assessee and after hearing the Learned DR. 7. Before us, at the outset, Learned DR supported the order of AO. 8. We have heard the rival submissions and perused the material available on record. The perusal of CIT(A) order reveals that CIT(A) has passed an ex parte order without deciding the issue on merits. Sub Section (6) of Section 250 of I. T. Act mandate the CIT(A) to state the points .....

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