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TMI Blog2021 (4) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions of the Ld. AR and the nature of issues involved in the appeal, in the interest of justice, hereby remit the matter back to the file of Ld. AO for de-novo consideration thereby providing one more opportunity to the assessee of being heard. At the same breath, I also hereby caution the assessee to promptly co-operate before the Ld. Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate Orders in accordance with law and merits based on the materials on the record. It is ordered accordingly. - ITA Nos. 1737 & 1738/Hyd/2019 - - - Dated:- 9-4-2021 - A. Mohan Alankamony , Member ( A ) For the Appellant : A. Kiran Manohar For the Respondents : Sanjeev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) is erroneous both on facts and in law. 2. The Ld. CIT(A) erred in confirming penalty U/s. 271A of ₹ 25,000/- levied by the Assessing Officer. 3. Any other ground that may be urged at the time of hearing. ITA No. 1737/Hyd/2019:- 4. At the outset, the Ld. AR submitted before me that the Ld. AO had passed ex-parte order U/s. 144 of the Act without providing proper opportunity to the assessee of being heard and made certain additions aggregating to ₹ 29,66,437/- and determined the same as the total income of the assessee against the returned income of ₹ 1,02,200/-. It was further submitted that on appeal, the Ld. CIT (A) also did not properly appreciate the submissions of the assessee. It was theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, in the interest of justice, I hereby remit the matter back to the file of Ld. AO for de-novo consideration thereby providing one more opportunity to the assessee of being heard. At the same breath, I also hereby caution the assessee to promptly co-operate before the Ld. Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate Orders in accordance with law and merits based on the materials on the record. It is ordered accordingly. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove. ITA No. 1738/Hyd/2019 7. The core issue involved in this appeal is the levy of penalty U/s. 271A of the Act. Since the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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