2023 (3) TMI 985

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....ax Officer, Daman Ward, Daman / Assessing Officer under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 ('the Act') vide order dated 16.12.2016 & 22.12.2016 respectively. In all the appeals, the assessees have raised certain common grounds of appeals except variation of addition or figure of addition. Therefore, both the appeals are clubbed, heard together and are decided by consolidate order to avoid the conflicting decision. For appreciation of fact, the appeal in ITA No. 182/SRT/2019 is treated as 'lead' case, wherein the assessee has raised following grounds of appeal: "1. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in conf....

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....ction of the Assessing Officer in initiating penalty proceedings u/s 271(1)(c) of the Income Tax Act, 1961. 7. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has not provided the ample opportunities to hear the case, hence the case may please be allowed and set side to the CIT(A), Surat. 8. It is therefore prayed that the above addition may please be deleted as learned members of the Tribunal may deem it proper. 2. At the outset of hearing, Ld. Authorized Representative (Ld.AR) for the assessee submits that order passed by Ld. CIT(A) is ex parte without giving fair and reasonable opportunities of hearing to the assessee and assessee n....

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....I have considered the submission of both the parties. I find that case of assessee was reopened under section 147 on the basis of information of ITD data that assessee sold certain piece of land in Daman and has not shown Capital gain in his return of income. The assessing officer made addition of long term capital gain of Rs. 9,75,882/-. The said addition was confirmed by Ld. CIT(A) by taking view that assessee was provided reasonable opportunities but assessee failed to avail such opportunities. The Ld. CIT(A) concluded that assessee is not interested to pursue his appeal and has not filed any materials available on record against the addition made by Assessing Officer. The Ld. CIT(A) dismissed the appeal of assessee in ex parte proceedin....