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TMI Blog2019 (4) TMI 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee was not heard. Hence we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice, subject to the payment of cost of ₹ 5,000/- (Rs. Five Thousand Only) by the assessee in favour of Prime Minister Relief Fund, for having not appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discretion, to impose costs. Eventually, the rights and equities have to be balanced. - ITA No. 2169/Kol/2018 - - - Dated:- 30-4-2019 - Sri J. Sudhakar Reddy, Accountant Member Shri Aayush Gupta, FCA, appeared on behalf of the assessee. Shri Robin Choudhury, Addl. CIT Sr. D/R. appearing on behalf of the Revenue. ORDER Per J. Sudhakar Reddy, AM :- This is an appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of cost of ₹ 5,000/- (Rs. Five Thousand Only) by the assessee in favour of Prime Minister Relief Fund, for having not appeared before the ld. CIT(A) as well as before us in this proceeding. The CIT(A) shall verify the said payment by the assessee and thereafter proceed to dispose off the case afresh, in accordance with law. For this proposition to levy costs, while condoning the actions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stantial justice and not to enrich the Revenue that the costs have been imposed. It is not, therefore, a case where the State has been allowed to retain any benefit or has been benefited by any directions. It is the Court which in its discretion has imposed this condition. We do not find any basis to alter it. The request in that behalf is refused. 4. In the result, appeal of the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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