2019 (5) TMI 1322

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.... assessee against the Orders dated 15.11.2018 and 31.10.2018 passed by the Ld. CIT(A), Ghaziabad relating to Assessment Year 2009-10. The ITA No. 8281/Del/2018 pertains to quantum addition and ITA No. 8282/Del/2018 pertains to penalty u/s. 271(1)(c) of the I.T. Act, 1961, hence, both are inter-connected and accordingly were heard together and are being disposed of by this common order for the sake....

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....f assessment order dated 12.5.2017; copy of letter to AO requesting copy of penalty order dated 01.5.2017; copies of medical certificate; copies of Form No. 35 for appeal filed before Ld. CIT(A) against the assessment order; copies of Form No. 35 for appeal filed before Ld. CIT(A) against the order u/s. 271(1)(c) and stated that the same were filed before the lower authorities, but were not consid....

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....re is no doubt that assessee remained non-cooperative before the lower authorities and therefore, Ld. CIT(A) has passed the exparte order, without discussing in detail the facts and circumstance of the case and also did not deal the issue on merit and passed a non-speaking order, which in my opinion, is not in accordance with the principles of natural justice and it is an erroneous approach. After....

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....sh, after considering the Paper Book which is containing pages 1-13 i.e. copy of the the affidavit by authorised representative CA Pramod Singahal; PAN of the assessee; copy of letter to AO requesting copy of assessment order dated 12.5.2017; copy of letter to AO requesting copy of penalty order dated 01.5.2017; copies of medical certificate; copies of Form No. 35 for appeal filed before Ld. CIT(A....