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TMI Blog2021 (7) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... t appropriate to set aside this case back to the file of Ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. - ITA Nos. 1304 to 1306/Chd/2019 - - - Dated:- 23-6-2021 - N. K. Saini , Vice President And Rajpal Yadav , Vice President For the Appellant : Prem Chand Goyal , I. P. For the Respondents : Meenakshi Vohra , Addl. CIT and J. S. Kahlon , CIT ORDER Per N. K. Saini , Vice President These three appeals by the Assessee are directed against the separate orders of the Ld. CIT(A)-3, Gurgaon each dt. 29/07/2019. 2. Since the appeals were heard together, so these are being disposed off by this consolidated order for the sake of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer has further erred in imposing penalty under section 271(1)(c) of the Act without mentioning the charge as to whether the penalty is levied for furnishing inaccurate particulars or for concealment of income and as such the order passed is illegal, arbitrary and unjustified. 5. Without prejudice to the above, the Ld. Commissioner of Income Tax(Appeals) has erred in law as well as on facts in upholding the imposition of penalty of ₹ 27,36,405/- under section 271(1)(c) of the Act which is illegal, arbitrary and unjustified. 6. That the penalty imposed under section 271(1)(c) of the Act is not imposable in as much as there is neither any concealment of income nor furnishing of any inaccurate particulars of income an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing therein that the return filed under section 139(1) may be treated as sufficient compliance towards return filed in response to notice under section 153A. Statutory notice under section 143(2) of the Act was issued on 01/03/2013 and duly served on the assessee and detailed questionnaires dt. 28/02/2012 for A.Y. 2005-06 to 2011-12 in terms of section 142(1) of the Act were also issued and duly served upon the assessee but no compliance was made to the notice dt. 28/02/2012. Meanwhile the assessee filed an application in terms of section 245C(1) before the Hon'ble Income Tax Settlement Commission, New Delhi for A.Y. 2005-06 to A.Y. 2012-13 on 21/03/2013 which was rejected vide order dt. 02/04/2013. Thereafter a letter dt. 13/05/2013 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeal ex-parte, he simply stated that notices of hearing on 20/02/2019, 23/04/2019, 26/06/2019 and 15/07/2019 were issued but none attended. However, nothing is brought on record to substantiate that the notices of hearing were served upon the assessee. It is well settled that nobody should be condemned, unheard as per the maxim, audi alteram partem . 11. We therefore keeping in view the principle of natural justice, deem it appropriate to set aside this case back to the file of Ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 12. In other appeals i.e.; ITA No. 1305 1306/Chd/2019 for the A.Y. 2010-11 2011-12 respectively the facts are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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