This case involves the appellant Jayveer, residing in Noida, contesting the penalty notice issued by the Income Tax Officer (ITO), Ward-1(4), Noida, for the assessment year 2008-09. The case was filed on February 22, 2019, and the final tribunal order was pronounced on February 19, 2020.
The proceedings were conducted at the Income Tax Appellate Tribunal (ITAT), Delhi ‘SMC’ Bench, before Shri H.S. Sidhu, Judicial Member. This judgment addresses the issues surrounding the penalty notice issued under Section 143(2) of the Income Tax Act, 1961.
Jayveer
C/O Shri K.R. Manjani, Advocate
K-98, 1st Floor, Lajpat Nagar, Part-II, New Delhi – 110024
PAN: BDCPJ1173P
ITO, Ward-1(4), Noida
The appellant was represented by Shri K.R. Manjani, Advocate. The respondent was represented by Shri Pradeep Singh Gautam, Sr. DR.
The appeal was filed against the order of the Commissioner of Income Tax (Appeals-I), Noida, dated February 28, 2019, for the assessment year 2008-09. The grounds of appeal included the following:
The appellant requested that the appeal be allowed with costs, as the dismissal was argued to be against the law.
During the hearing, the appellant’s counsel argued that the CIT(A) had passed an ex parte order without providing sufficient opportunity to the assessee. It was requested that the issues be set aside to the CIT(A) for fresh consideration, after giving adequate opportunity to the assessee.
The respondent’s representative relied upon the impugned order.
The tribunal observed that the CIT(A) had not provided sufficient opportunity to the assessee. Therefore, in the interest of justice, the issues were set aside to the CIT(A) for fresh adjudication, with directions for the assessee to appear before the CIT(A) on April 29, 2020, at 10:00 AM.
The tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the need for fair opportunity in judicial proceedings.
Order pronounced in the open court on February 19, 2020.
Sd/-
(H.S. Sidhu)
Judicial Member
Dated: February 19, 2020
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi
Dates:
1. Date of dictation: February 19, 2020
2. Date of draft order: February 19, 2020
3. Date on which the draft order is placed before the Dictating Member: February 19, 2020
4. Date on which the draft order is placed before the other Member: February 19, 2020
5. Date on which the approved draft order comes to the Sr. PS/PS: February 19, 2020
6. Date of pronouncement: February 19, 2020
7. Date on which the final order is received: February 19, 2020
8. Date on which the final order is uploaded: February 19, 2020
9. Date of dispatch: February 19, 2020
Jayveer vs. ITO, Ward-1(4), Noida – Penalty Notice Dispute for Assessment Year 2008-09
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