Mohd Shahzad, Ghaziabad V. DCIT Circle-1, Ghaziabad

ITA 1362/DEL/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1022 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 01-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ITA No.1362/Del/2020 Assessment Year: 2014-15 Mohd. Shahzad H. No.27, Street No.2, Peer Colony, Sahibadbad PAN No.CGDPS1398N Vs DCIT Circle-1 Ghaziabad (APPELLAN (RESPONDENT) Appellant None Respondent Sh. Amit Shukla, Sr. DR Date of hearing: 02/08/2022 Date of Pronouncement: 02/08/2022 ORDER PER N.K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-1, Noida dated 31.12.2018 pertaining to A.Y.2014-15. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in confirming the levy of penalty u/s. 271 (1) (c) of the Act exparte. 3. None appeared on behalf of the assessee inspite of notice. The DR was heard at length. Case records carefully perused. 2 4. We find that the CIT(A) after issuing the notice proceeded to dismiss the appeal of the assessee exparte. 5. We are of the considered view that the CIT(A) ought to have decided the appeal on merits of the case. Therefore, in the interest of justice we restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits of the case after serving a notice and allowing the assessee a reasonable and sufficient opportunity of being heard to the assesee. 6. In the result, the appeal of the assessee is allowed for statistical purpose. 7. Decision announced in the open court on 02.08.2022. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .08.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation 02.08.2022 Date on which the typed draft is placed before the dictating Member 02.08.2022 Date on which the typed draft is placed before the Other member 02.08.2022 Date on which the approved draft comes to the Sr.PS/PS 02.08.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 02.08.2022 Date on which the fair order comes back to the Sr. PS/ PS 03.08.2022 Date on which the final order is uploaded on the website of ITAT 03.08.2022 Date on which the file goes to the Bench Clerk 03.08.2022 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order