2020 (12) TMI 296

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....UCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 04/09/2018 passed by CIT(A)-3, New Delhi for Assessment Year 2009-10. 2. The grounds of appeal are as under:- 1. That the notice issued U/s 27IB and order imposing penalty of Rs. 91,257.00 under said section are illegal, bad in law, and without jurisdiction. 2. That, the CIT (A) has erred in not....

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....t & Co., Photo copies of same have been filed before the assessing officer on 02.05.2017. 5. That in view of the facts and circumstance of the case the assessing officer has erred in law and on facts in not providing the proper opportunity of hearing, which is bad in law and against the principle of natural justice. 6. That in any case the penalty imposed is unjust, arbitrary and....

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....aterial available on record. It is pertinent to note that the CIT(A) has not given any categorical finding on merit of the case and dismissed the appeal on the ground of non-prosecution of appeal. It is also observed that the CIT(A) did not give sufficient opportunity of hearing to the assessee. Therefore, the CIT(A) was not right in dismissing the appeal of the assessee without giving proper oppo....