2019 (5) TMI 344

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....: Sh. N. K. Bansal, Sr. DR ORDER PER BENCH: 1. The above two appeals filed by the assessee are directed against the separate orders dated 30.03.2016 of the CIT (A)-1, Noida relating to A. Y. 2005-06 and 2006-07 respectively. For the sake of convenience both these appeals were heard together and are being disposed of by this common order. 2. Despite service of notice none appeared on be....

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....e of Rs. 3,18,03,400/- as against the returned income of Rs. 2,91,48,317/-. The assessee preferred appeal before the Ld. CIT(A) who gave part relief to the assessee. Subsequently the assessee filed appeal before the Tribunal and the Tribunal restored the issue to the file of the Assessing Officer with certain directions. The Assessing Officer accordingly determined the total income of the asses....

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....the exparte order passed by him confirmed the penalty so levied by the Assessing Officer. However, considering the totality of the facts of the case and in the interest of justice we deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case. The assessee is hereby directed to appear before the CIT(A) an....