2022 (12) TMI 1422

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....HATURVEDI, AM : This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-16, New Delhi dated 29.12.2017 for Assessment Years 2009-10. 2. Assessee is an individual stated to be engaged in the business of manufacturing and trading of earthing and overhead line material. Assessee electronically filed his return of income for A.Y. 2009-10 of Rs. 3,0....

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.....2017 is bad. 4. That the assessee reserve his right to file detail/more grounds of appeal at the time of hearing of the appeal." 4. Before us, at the outset, Learned AR submitted that the present appeal is with respect to levy of penalty u/s 271(1)(c) of the Act. He submitted that the quantum addition which was the basis of addition of the penalty has been set aside by Hon'ble ITAT in order da....

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....te 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 of the Act. Further it is also a well settled principle of natural justice that sufficient opportunity of hearing should be offered to the parties and n....