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TMI Blog2020 (9) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... initiation of penalty is fatally defective so much so, no specific charge has been mentioned which makes the whole proceedings unsustainable in law, which has not been decided by the Ld. CIT(A). We are of the view that the issues in dispute require thorough consideration at the level of the Ld. CIT(A), which have not been decided by the Ld. CIT(A). We are setting aside the issues in dispute to the Ld. CIT(A) to decided the same, afresh, as per law, after giving full opportunity to the assessee as required under the law. - Decided in favour of assessee for statistical purposes. - ITA NO. 7118/DEL/2019 - - - Dated:- 31-8-2020 - Shri H.S. Sidhu, Judicial Member And Shri O.P. Kant, Accountant Member For the Assessee : Sh.Raj Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere are various case laws wherein exactly similar penalty in dispute has been deleted. The Bench observed that in view of the finding of the Ld. CIT(A) mentioned in para no. 3 4 at page no. 2-4 of the impugned order, the assessee remained non-cooperative before the Ld. First Appellate Authority and has also not filed any written submissions and therefore, the Ld. First Appellate Authority has upheld the penalty in dispute exparte. The Bench asked the Asssessee s counsel the reasons for non-appearance before the Ld. CIT(A). To answer the same, Ld. Counsel for the assessee stated that assessee has not received any notice, therefore, could not appear before the Ld. CIT(A). He further stated that even otherwise, the penalty notice is defec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 29.04.2019, as provided in the Form No. 35. Neither anybody attended nor any adjournment application was filed. 2 15.05.2019 10.06.2019 The notice was duly sent by email on rajkumar [email protected] on 15.05.2019, as provided in the Form No. 35. Director of the company attended and requested for adjournment with a reason that appeal is till under preparation. The hearing was adjourned to 11.06.2019 asking the Director to file the written submission and paper book if any. 3 11.06.2019 Again on 11.06.2019, an adjournment letter was received stating that AR of the assessee had to go abroad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious fixation notices u/s. 250 of the Act which have not been responded to by the appellant company to file written submissions and paper book, in support of grounds appeal taken therefore it emerges that appellant is not interested in disposal of present appeal and there is no grievance also, as appellant is not pursing the appeal in response to various fixation notices. 4. In view of above facts and circumstances, it is held that appellant is not serious enough in pursuing his appeal which was filed on 30.07.2018. The appellant at whose instance present appeal has been filed and thereafter necessary steps have not been taken by appellant to attend to appellate proceedings in response to fixation notices issued, therefore present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecially before the Ld. First Appellate Authority. But in our view the grounds raised by the Assessee in the present Appeal are very much important to decide the issues in dispute which have not been decided by the Ld. CIT(A). We have gone through the various grounds raised by the Assessee before the Ld. CIT(A) especially the initiation of penalty is fatally defective so much so, no specific charge has been mentioned which makes the whole proceedings unsustainable in law, which has not been decided by the Ld. CIT(A). 5.3 Keeping in view of the facts and circumstances of the case present case and the grounds of appeal raised before the Ld. CIT(A) as well as grounds raised in the present appeal and in the interest of justice, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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