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TMI Blog2021 (1) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... at given an opportunity the assessee is in a position to substantiate its case before the CIT(A) regarding the non-compliance. Considering the fact that the ld.CIT(A) has issued only one notice of hearing to the assessee and, thereafter, passed the ex parte order, therefore, considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against the common order dated 30th March, 2019 of the CIT(A), Gurgaon, for Assessment Year 2013-14 to 2017-18, respectively. 2. Since identical grounds have been taken by the assessee in all these appeals, therefore, these were heard together and are being disposed of by this common order. 3. In all these appeals, the assessee has challenged the ex parte order of the CIT(A) in confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s u/s 271(1)(b) and, thereafter, levied penalty of ₹ 10,000/- for each of the above assessment year u/s 271(1)(b) of the IT Act. Since there was non-appearance from the side of the assessee, the ld.CIT(A) in his ex parte order confirmed the penalty so levied by the AO u/s 271(1)(b) of the Act. 5. Aggrieved with such ex parte order of the CIT(A), the assessee is in appeal before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the paper book filed on behalf of the assessee. We find, the AO, in the instant case, levied penalty of ₹ 10,000/- for each of the above assessment year for non-compliance to the statutory notice issued u/s 142(1) along with the questionnaire. We find, the ld.CIT(A) confirmed the penalty so levied by the AO on the ground that despite issue of notice the assessee did not appear before hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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