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TMI Blog2013 (7) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate proceedings but the same was not confronted to the AO. Thus the order is cryptic and does not contain necessary discussion, observation and findings for ordering the AO to delete the penalty imposed on the assessee u/s 271(1)(c) - the issue to be restored to the file of AO to decide the issue on merits after giving due opportunity of hearing to the assessee. - ITA No.4851/Del/2012 - - - Dated:- 30-4-2013 - Shri B. C. Meena And Shri Chandra Mohan Garg,JJ. For the Appellant : Shri Bhim Singh, Sr. DR For the Respondent : Shri Ashutosh Pahare ORDER Per Chandra Mohan Garg, Judicial Member. This appeal has been filed by the revenue against the order of ld. CIT(A)-XXX, New Delhi, dated 29.06.2012 in Appeal No.895 89 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings. The Assessing Officer finalized the penalty proceedings by holding that assessee has grossly failed to declare his true and correct particulars of income and thereby concealed and furnished inaccurate particulars of income. Therefore, it was further held that the assessee is liable for imposition of penalty u/s 271(1)( c) of the Act. 3. Being aggrieved with the above penalty order, the assessee filed an appeal before the Commissioner of Income Tax(A) which was allowed by the impugned order with following observations:- "Order u/s 271(1)(c) of the Income Tax Act-Penalty of Rs.3,85,346/- The AO had imposed a penalty u/s 271(1)(c) of the Income Tax Act of Rs.3.8S.3461- equivalent to I()O% of tax sought to be evaded. There is no dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,346/- as the appellant is paying full tax with interest and his action bonafide with reasonable cause. The appellant could not get evidences from ex- employer/bank as things are very old and related to F.Y. 2004-05 and no notice u/s 143(2)/142(1) is served on appellant. In the result, the appeal is allowed." Now, the revenue is before this Tribunal in this appeal with the grounds as mentioned hereinabove. 4. We have heard rival arguments of both the parties and carefully perused the record placed before us and orders of the authorities below. 5. Ld. DR submitted that during the quantum proceedings and penalty proceedings, the assessee did not comply with the notices issued by the Assessing Officer and both the proceedings were comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty order passed by the Assessing Officer. 7. After careful consideration of the above submissions, contentions and orders of the authorities below, at the outset, we observe that admittedly, the quantum proceedings as well as penalty proceedings were completed ex parte and neither the assessee nor his representative attended the proceedings. The appeal in hand is related to the penalty imposed by the Assessing Officer and deleted by the Commissioner of Income Tax(A). From the related part of the impugned order as reproduced hereinabove, we observe that the Commissioner of Income Tax(A) has considered the issue of service of notice on the assessee during the quantum proceedings and held that the assessee had not filed his income tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer. From the impugned order we also observe that the order is cryptic and does not contain necessary discussion, observation and findings for ordering the Assessing Officer to delete the penalty imposed on the assessee u/s 271(1)(c) of the Act. In this situation, we are of the considered opinion that the issue of levying penalty deserves to be restored to the file of Assessing Officer with a direction that the Assessing Officer shall decide the issue on merits after giving due opportunity of hearing to the assessee. The assessee is directed to cooperate and attend the proceedings before the Assessing Officer. The appeal of the revenue is disposed of by setting aside the impugned order with the direction to the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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