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2019 (1) TMI 1462 - ITAT DELHIPenalty u/s 271(1)(c) - reopening of assessment u/s 147 - Held that:- Reasons recorded have not been mentioned in the assessment order nor in the order passed by the CIT (A). All these facts go to prove that the assessment has been framed in haste without providing adequate opportunity of being heard to the assessee. Even the CIT (A) has not provided adequate opportunity of being heard to the assessee rather relied upon unsubstantiated fact that when order u/s 271(1)(c) dated 02.06.2017 was received by the assessee, he cannot be believed that the notice u/s 148 of the Act and notices sent u/s 142 (1) have not been received by the assessee. To meet with the ends of justice, assessment order passed by the AO and impugned order passed by the ld. CIT (A) are required to be set aside. Hence case is remanded back to the AO to decide afresh after providing an opportunity of being heard to the assessee. Consequently, the aforesaid appeal filed by the assessee is allowed for statistical purposes. Penalty u/s 271(1)(c) - since the assessment order framed u/s 144/147 of the Act on the basis of which penalty proceedings were initiated has been set aside to the file of AO to decide afresh after providing an opportunity of being heard to the assessee, the penalty proceedings being consequential in nature are also liable to be set aside to the AO to decide accordingly after framing new assessment order.
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