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TMI Blog2019 (2) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... of justice deem it proper to restore this matter back to the file of the CIT(A) with direction to adjudicate the same. Needless to say the CIT(A) shall grant due opportunity of being heard to the assessee and decide the issue as per fact and law. - ITA No.1717/Del/2015, ITA No.3883/Del/2018 - - - Dated:- 21-2-2019 - Sh. R.K Panda, Accountant Member For the Appellant : Sh. Abhishek Mathur, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by him for which the Ld. DR has no objection. In view of the above submissions made by Ld. Counsel for the assessee ITA No. 1717/Del/2015 is dismissed as withdrawn . ITA No.3883/Del/2015 ( A. Y. 2008-09) 4. The assessee in the grounds of appeal has challenged the order of the CIT(A) in sustaining the penalty of ₹ 4,72,770/- levied by the Assessing Officer u/s 271 (1) (c) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restored back to the file of the CIT(A) with the direction to adjudicate the same. 7. The Ld. DR has no objection for restoration of this appeal to the file of the Ld.CIT(A) for the limited purpose of adjudicating the ground of appeal No.2 raised before him. 8. After hearing both the sides I find the assessee has taken a legal ground before the CIT(A) challenging the levy of penalty in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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