M/S Dinesh Beneficiary Trust, Kanpur vs Assessee

These appeals are preferred by the assessee against the respective orders of the ld. CIT(A) confirming the penalty levied under section 271(1)(c) of the Income-tax Act, 1961.

2. During the course of hearing, our attention was invited that the ld. CIT(A) has disposed of these appeals without affording proper opportunity of being heard to the assessee, therefore, the matter may be restored back to his file for adjudication of the appeals on merit after affording an opportunity of being heard to the assessee.

3. The ld. D.R., on the other hand, has placed reliance upon the orders of the ld. CIT(A).

4. Having carefully examined the orders of the lower authorities in the light of the rival submissions, we find that the ld. CIT(A) though recorded in :-2-:

his order with respect to the issuance of various notices, but he has not recorded any finding with regard to the service of notice of hearing upon the assessee. The ld. CIT(A) has disposed of the appeals summarily. We are, therefore, of the view that proper opportunity of being heard was not afforded to the assessee and we accordingly set aside the orders of the ld. CIT(A) and restore the matter to his file with a direction to re-adjudicate the issue of penalty after affording an opportunity of being heard to the assessee. Accordingly, the appeals of the assessee stand allowed for statistical purposes.

5. In the result, appeals of the assessee are allowed for statistical purposes.

Order was pronounced in the open court on the date mentioned on the captioned page.

Sd/- Sd/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER

DATED: 25th June, 2015 JJ:1706

Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar