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TMI Blog2018 (5) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... appear before the Assessing Officer and present his case. Keeping this undertaking of ld A.R. of the assessee in view in the open court, we set side the orders of lower authorities and restore the matter back to the file of the Assessing Officer with a direction to re-adjudicate the issues involved in the present appeal after allowing reasonable opportunity of hearing to the assessee. - Decided in favour of assessee for statistical purposes. - ITA No.372/CTK/2017 - - - Dated:- 14-5-2018 - SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER For The Assessee : Shri P.K.Jena, AR For The Revenue : Shri D.K.Pradhan, DR ORDER Per N.S.Saini, AM This is an appeal filed by the assessee again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e natural justice as 'a duty to act fairly and as such confirmation of order by the Commissioner of Income Tax (Appeals) without taking into consideration the arguments advanced and written note of submission filed before her is arbitrary, excessive and bad in law and is liable to be set aside. 4. That the Commissioner of Income Tax (Appeals) could have gathered the information from the assessment record of the appellant and should not have passed ex-parte order in confirming the imposition of penalty U/s. 271 E of the Income Tax Act. 5. That in the present appeal the following pure questions of law arises for consideration: i) Whether repayment of any loan or deposit of ₹ 20,000.00 or more through set-off by jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 269 T of the IT Act, the invocation of the same by the Joint Commissioner and confirmed by the Commissioner of Income Tax (Appeal), is arbitrary, excessive and bad in law and is liable to be set-aside. 9. That the appeal be allowed on the above ground (s) or such other grounds if any will be urged at the time of hearing of the appeal. 2. At the outset, ld A.R. of the assessee submitted that notice o hearing was sent by RPAD on 2.9.2011, which was retuned unserved by the postal authorities with the remarks Now known . Another show cause notice was sent at the address of the partner of the assessee firm Shri Bharat Kumar Dash, which was also returned back unserved by the postal authorities with the remarks Not known . The Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the same and, therefore, no mercy should be shown to the assessee at this stage of proceedings. 8. After considering the rival submissions and perusing the materials available on record, we find that in order to render substantial justice to the assessee, all materials facts are required to be brought on record to adjudicate the issue. For doing to, an opportunity has to be allowed to the assessee. Further, we are alive to the fact that the assessee had been a habitual defaulter in complying with the notices issued by the Assessing Officer as well as the CIT(A). 9. Ld A.R. of the assessee has undertaken before us that if one more opportunity is granted to the assessee, the assessee will definitely appear before the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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