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TMI Blog2022 (9) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... l justice that sufficient opportunity of hearing should be offered to the parties and no parties should be condemned unheard. We set aside the impugned order of CIT(A) dated 17.06.2019 and restore the issue to the file of CIT(A) for re-adjudication of the issues after granting sufficient opportunity of hearing to the assessee. Assessee is also directed to furnish the details called for by the lower authorities. In view of our decision to restore the issue to CIT(A), we are not adjudicating on merits the grounds raised by the assessee. Thus the ground of assessee is allowed for statistical purposes. - ITA No. 138/Del/2021 - - - Dated:- 4-8-2022 - SH. ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY , JUDICIAL MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) has erred both on facts and in laws in confirming the penalty ofRs.11,84,599/-levied by JCIT under section 272A(2)(g) of the Act. 4. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the penalty rejecting the contention of the assessee that delay in issuance of TDS certificate was on account of a reasonable causein terms of provision of Section 273B, as such the penalty is not leviable. 5. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the penalty levied by JCIT ignoring the fact that there is no loss of revenue on account delay in issuance of TDS certificate as assessee had deducted TDS and deposite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 250 of I. T. Act mandate the CIT(A) to state the points in dispute and thereafter assign the reasons in support of his conclusion. We are of the view that by dismissing the appeal without considering the issue on merits, Learned CIT(A) has failed to follow the mandate required in Sub Section (6) of Section 250 of the Act. Further it is also a well settled principle of natural justice that sufficient opportunity of hearing should be offered to the parties and no parties should be condemned unheard. In view of these facts, we set aside the impugned order of CIT(A) dated 17.06.2019 and restore the issue to the file of CIT(A) for re-adjudication of the issues after granting sufficient opportunity of hearing to the assessee. Assessee is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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