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TMI Blog2017 (9) TMI 1522X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law, after giving adequate opportunity of being heard to the parties and pass a speaking order. However, the Assessee is also directed to fully cooperate with the ld. CIT(A) and produce all the documents before him to substantiate his claim and not to take any unnecessary adjournment. Appeal filed by the Assessee stands allowed for statistical purpose. - ITA No. 5846/Del/2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adequate opportunity of being heard. 2. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in imposing the penalty of ₹ 6,42,0001- uls 272A(2)(G) is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not quashin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a speaking order thereon. 5. On the other hand, Ld. DR relied upon the orders of the authorities below. 6. We have heard both the parties and perused the records. It was the contention of the assessee s counsel that Ld. CIT(A) has passed the ex-pare non-speaking order and dismissed the appeal by not providing sufficient opportunities to the assessee and also did not touch the merit of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mes that appellant often files appeal merely to lock the revenue or to keep the issues alive in appeal. I therefore, have no option but to dismiss the appeal preferred by the assessee, on account of non-appearance. My decision is also corroborated by the decision in the following cases. - CIT vs. Multiplan (India) (P) Ltd. (1991) 38 ITD 320 (Del.) - Estate of Late Tukoji Rao Holkar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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