2023 (8) TMI 1514

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....sessment, however, in ITA No.388/SRT/2023 the assessee has challenged the confirmation of penalty levied under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') dated 16.05.2019. Since the facts in both the appeals are common, relate to same assessment year (2011-12), therefore, both the appeals were clubbed, heard together and are decided by common order to avoid the conflicting decisions. For appreciation of facts, the facts in quantum assessment, in ITA No.394/SRT/2023 is treated as "lead" case. The assessee has raised the following ground of appeal:- "1. The order passed u/s 147 r.w.s. 143(3) is bad in law, illegal and required to be quashed. It be so held now. 2. The learned A.O has ....

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....ed in time, however, appeal fee was paid on 25.05.2023. The Ld. AR for the assessee submits that there was no mala fide intention or deliberate delay in filing appeal before Tribunal. The assessee has a good case on merit and would suffer prejudice if the delay in filing of assessees appeal is not condone. The Ld. AR for the assessee submits that delay in filing the appeal before the Tribunal may be condoned and appeal of assessee be heard on merit. The Ld. AR for the assessee submits that even lower authorities have not given fair and reasonable opportunity, the Ld. CIT(A) dismissed the appeal of assessee by taking view that no proper compliance was made by assessee despite service of notice of hearing issued. 3. On the other hand, lear....

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....liance, the assessee filed appeal before Ld. CIT(A). The assessee engaged services of consultant, who has given his/her telephone number and e-mail while filing details in Form-35. Notices of hearing of appeal if any may have received by her consultant, however, the assessee was not informed, so case remained unrepresented, which resulted in dismissal of appeal by Ld. CIT(A). The Ld. AR for the assessee submits that assessee has a good case and is likely to succeed, if the assessee is given one more opportunity. And she undertakes to make compliance, Ld. AR for the assessee on behalf of assessee and to be more vigilant in future and not to make any default. The Ld. AR for the assessee submits that present appeal may be adjudicated by allowi....

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....ing Officer. With these directions, the issues raised in the grounds of appeal are restored back to the file of Assessing Officer to adjudicate / pass a speaking order in accordance with law. Needless to direct before passing assessment order, the Assessing Officer shall grant fair and reasonable opportunity to assessee and assessee is also directed to be more vigilant and to make timely compliance without any delay. Since the matter relates to assessment year 2011-12, therefore Assessing Officer is to expected take the matter on priority basis. In the result, the grounds of appeal are allowed for statistical purposes. 8. In the result, assessee's appeal is allowed for statistical purposes. Now coming to ITA No.388/SRT/2023 9. I fi....