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TMI Blog2021 (1) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... It is against the principle of natural justice. A proper and reasonable opportunity is required to be given to the assessee before the deciding the matter of controversy in accordance with law. The order of the CIT(A) is not liable to be sustainable in the eyes of law, therefore, we set aside the finding of the CIT(A) on all the issues and restored the matter before the CIT(A) to decide the matter afresh by giving an opportunity of being heard to the assessee in accordance with law. Apeals filed by the assessee are hereby allowed statistical purposes. - I.T.A. No.3846/Mum/2017 & 3847/Mum/2017 - - - Dated:- 27-10-2020 - Rajesh Kumar, AM And Shri Amarjit Singh, JM For the Assessee : None For the Revenue : Ms. Kavita P. Kaush ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred in confirming the penalty in respect of the very same issues where earlier additions had been only reduced and not increased. 5. The learned Commissioner of Income Tax (Appeals) failed to appreciate that the assessment order dated 11-02-2015 is an order passed u/s. 143(3) r.w.s. 254 and hence there is no provision for reviving penalty proceedings which had been already dropped. 6. The learned Commissioner of Income Tax (Appeals) failed to take into account the fact that the predecessor Assessing Officer had dropped penalty proceedings vide order dated 24-03-2014 after receipt of ITAT's order dated 07-08-2013 and the Assessing Officer erred in levying the present penalty on the basis of order giving effect to the said IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 196/- Accordingly, the AO invoked the provisions u/s 271(1)(c) of the I. T. Act. Therefore, the notice was given and after the reply of the assessee, the AO levied the penalty to the tune of ₹ 14,10,000/-. Feeling aggrieved, the assessee an appeal before the CIT(A) who confirmed the penalty, therefore, the assessee has filed the present appeal before us. 5. We have heard the argument advanced by the Ld. Representative of the Department and has gone through the case carefully. In fact, the Ld. Representative of the assessee did not argue the case on merits but argued the matter on this point that the CIT(A) has decided the matter of controversy in absence of the assessee and without giving an opportunity of being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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