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TMI Blog2022 (1) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Assessing Officer before the CIT(A) in quantum appeal but the appeal of the assessee was dismissed by the CIT(A) for non-prosecution it. The Varanasi Bench of this Tribunal [ 2021 (11) TMI 1018 - ITAT VARANASI] has set aside the issue to the record of the CIT(A) for fresh adjudication. Thus, it is clear that after the order of this Tribunal in quantum appeal the addition against which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed u/s. 271(1)(C) by order dated 16.03.2015 imposing penalty of ₹ 5,10,000/- is based both on the facts and in law. 2. That in any view of the matter the assessee has not concealed any particulars of income nor furnished any inaccurate particulars hence imposition of penalty of ₹ 5,10,000/- is highly unjustified. 3. That in view of the matter the Ld. CIT(A) was wrong in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e levy of penalty before the CIT(A) but could not succeed. 3. Before the Tribunal, the learned AR of the assessee has submitted that in quantum appeal the Varanasi Bench of this Tribunal has set aside the matter to the record of the CIT(A) for a fresh adjudication therefore, the penalty levied under Section 271(1) (C) is liable to be set aside and the matter may be reminded to the record of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard, I find that the CIT(A) has demised the appeal without providing proper opportunity to the assessee. Moreover, he has not decided the appeal after discussing in detail, his reasons for agreeing with the assessment order. In this view of the matter, another opportunity of hearing requires to be given to the assessee to represent his case fully before the Ld. CIT(A). Even otherwise, it is true ..... X X X X Extracts X X X X X X X X Extracts X X X X
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