2022 (9) TMI 75

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.... D. R. ORDER PER ANIL CHATURVEDI , AM : This appeal filed by the assessee is directed against the order dated 17.06.2019 of the Commissioner of Income Tax (Appeals)-31, New Delhi relating to Assessment Year 2014-15. 2. Brief facts of the case as culled out from the material on record are as under :- 3. AO has noted that assessee had failed to issue TDS certificate to the deductee wi....

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.... been passing the order without giving the assessee reasonable opportunity of being heard in clear violation of the principles of natural justice. 3. On the facts and circumstance of the case, the Learned CIT(A) has erred both on facts and in laws in confirming the penalty ofRs.11,84,599/-levied by JCIT under section 272A(2)(g) of the Act. 4. On the facts and circumstances of the....

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....levied without giving assessee an opportunity of being heard under section 272A(4) in violation of principle of natural justice. 7. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in confirming penalty despite the fact that there is no contumacious conduct on the part of the assessee for the delay in issuing of TDS certificates. ....

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....sed an ex parte order without deciding the issue on merits. Sub Section (6) of Section 250 of I. T. Act mandate the CIT(A) to state the points in dispute and thereafter assign the reasons in support of his conclusion. We are of the view that by dismissing the appeal without considering the issue on merits, Learned CIT(A) has failed to follow the mandate required in Sub Section (6) of Section 250 o....