2022 (3) TMI 1078

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....alled "the CIT(A)"),for assessment year(ay):2013-14, the appellate proceedingshad arisen before learned CIT(A) from penalty order dated 26.09.2017passed by learned Deputy Commissioner of Incometax( hereinafter called the "AO"), Central Circle, Varanasi, U.P. , u/s. 271AAB of the Income-tax Act, 1961 (hereinafter called "the Act") foray: 2013-14, levying penalty of Rs. 15,00,000/- against the assessee u/s 271AAB of the 1961 Act.We have heard both the partiesin Open Court through physical hearing mode. 2. The brief facts of the case are that penalty order dated 26.09.2017 u/s. 271AAB of the 1961 Act was passed by ld. Assessing Officer , leaving penalty of Rs. 15.00 lacs against the assessee. This penalty order was challenged by assessee by....

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....f appeal filed with tribunal, that these two notices were not received by the assessee. Further it was submitted that ld. CIT(A) has not passed speaking order while dismissing the appeal of the assessee as the issue in appeal regarding levying of penalty u/s 271AAB was not discussed at all by ld. CIT(A) on merits and the appeal stood dismissed in limine ex-parte by ld.CIT(A) without passing a reasoned and speaking order on merits of the issue. It is fairly prayed by the ld. counsel for the assessee that the appellate order passed by ld. CIT(A) may be set aside and the matter may be restored to the file of ld. CIT(A) for fresh adjudication of issues raised in appeal by the assessee on merits, by passing a speaking and reasoned order. 4. T....

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....cumbent upon ld. CIT(A) to decide the appeal on merits , after recording his reason for the decision arrived on the issues raised by the assessee in its appeal , but the appellate order in the instant case was passed by ld. CIT(A) ex-parte in limine without discussing the issues on merits, which makes this order unsustainable in the eyes of law. The assessee is equally responsible for its woes as the assessee has to be vigilant after filing its appeal. We have observed that the assessee filed its appeal before ld. CIT(A) on 20.11.2017, while the first notice was issued by ld. CIT(A) almost on 27.07.2018. Thus, the assessee is equally responsible for its woes.Both the parties have now fairly stated during the course of hearing before the Div....