The Tax Publishers2020 TaxPub(DT) 5200 (Del-Trib)

INCOME TAX ACT, 1961

Section 200

Where CIT(A) had not given any categorical finding on merit of case and dismissed the appeal of assessee on the ground of non-prosecution of appeal and further, the CIT(A) had not given sufficient opportunity of hearing to the assessee, the issue regarding leviability of penalty under section 271B upon the assessee, was remanded to the CIT(A) to decide it on merits.

Appeal CIT(A) - Order - CIT(A) had not given any categorical finding on merits of case and dismissed appeal on the ground of non-prosecution of appeal - No sufficient opportunity of hearing given to assessee

Assessee-company was engaged in manufacturing of steel. AO levied penalty under section 271B upon assessee. Being aggrieved, the assessee filed an appeal before CIT(A); however, the CIT(A) dismissed the appeal of the assessee. Held: It was found that the CIT(A) had not given any categorical finding on merit of the case and dismissed the appeal on the ground of non-prosecution of appeal. It was also found that the CIT(A) had not given sufficient opportunity of hearing to the assessee. Therefore, the CIT (A) was not right in dismissing the appeal of the assessee without giving proper opportunity of hearing. Hence, the issue was remanded to CIT(A) to decide it on merits.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2009-10



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