9911796707
TMI Blog2022 (3) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee filed its appeal before ld. CIT(A) on 20.11.2017, while the first notice was issued by ld. CIT(A) almost on 27.07.2018. Thus, the assessee is equally responsible for its woes.Both the parties have now fairly stated during the course of hearing before the Division Bench , that based on facts and circumstances of the case the matter can go back to the file of ld. CIT(A) for fresh adjudication of all the issues raised by the assessee in its appeal filed before ld. CIT(A) on merits in accordance with law. Thus we are inclined to set aside the appellate order dated 23.10.2018 passed by ld. CIT(A) and restore the matter back to the file of ld. CIT(A) for fresh adjudication on merits of all the issued raised by assessee in its appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, vide appellate order dated 23.10.2018 . While dismissing the appeal of the assessee the ld. CIT(A) passed an ex-parte order as none appeared on behalf of the assesse, while it is claimed by ld. CIT(A) in its appellate order that two opportunities of hearings were granted to the assessee, as detailed hereunder: Date of Notice Date of hearing fixed Remarks 27/07/2018 14/08/2018 None Attended 09/10/2018 22/10/2018 None Attended It is noted by ld. CIT(A) in its appellate order that none attended on behalf of the assessee despite the two aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee on merits, by passing a speaking and reasoned order. 4. The ld. Sr. DR also fairly submitted that keeping in view facts and circumstances of the case, the matter can go back to the file of ld. ld. CIT(A) for fresh adjudicationof all the issues raised by the assessee in its appeal filed before ld. CIT(A) , on merits. 5. We have considered rival contentions and have perused the material on record. We have observed that penalty order dated 26.09.2017 was passed by ld. AO u/s. 271AAB of the Act ,leaving penalty of ₹ 15.00 lacs against the assessee. The said penalty order was challenged by assessee by filing first appeal before ld. CIT(A), who dismissed the appeal of the assessee ex-parte in limine without discussing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal before ld. CIT(A) on 20.11.2017, while the first notice was issued by ld. CIT(A) almost on 27.07.2018. Thus, the assessee is equally responsible for its woes.Both the parties have now fairly stated during the course of hearing before the Division Bench , that based on facts and circumstances of the case the matter can go back to the file of ld. CIT(A) for fresh adjudication of all the issues raised by the assessee in its appeal filed before ld. CIT(A) on merits in accordance with law. Thus keeping in view the entire facts and circumstances of the case as discussed above and in fairness to both the parties with a view to grant justice, we are inclined to set aside the appellate order dated 23.10.2018 passed by ld. CIT(A) and restore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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