Suresh Kumar Sharma v. Income-tax Officer, Ward-6(4), Surat
[Citation -2016-LL-0930-39]
| Citation | 2016-LL-0930-39 |
|---|---|
| Appellant Name | Suresh Kumar Sharma |
| Respondent Name | Income-tax Officer, Ward-6(4), Surat |
| Court | ITAT-Ahmedabad |
| Relevant Act | Income-tax |
| Date of Order | 30/09/2016 |
| Assessment Year | 2006-07 |
| Judgment | View Judgment |
| Bot Summary: | Respondent Appearances by: S.B. Vadiya, for the appellant O.P. Meena, for the respondent Date of concluding the hearing: 19.07.2016 Date of pronouncing the order: 30.09.2016 O R D E R 1. By way of this appeal, the assessee appellant has challenged correctness of the order dated 26.11.2010 passed by the learned CIT(A) in the matter of penalty under section 271B of the Income Tax Act, 1961, for the assessment year 2006-07. When this appeal was called out for hearing, it was noticed that the impugned order passed by the learned CIT(A) is ex-parte. Learned Counsel for the assessee submitted that it was an inadvertent mistake on the part of the assessee and prayed that in the event of assessee being given an opportunity, the assessee will duly appear I.T.A. No.966/Ahd/2011 Assessment Year: 2006-07 Page 2 of 2 before the learned CIT(A) and fully co-operate in expeditious disposal of appeal on merits. Learned Departmental Representative fairly submitted that he has no objection to the matter being restored to the file of the learned CIT(A) for adjudication on merits. In view of the above discussions, as also bearing in mind entirety of the case, I deem it fit and proper to remit the matter to the file of the learned CIT(A) for fresh adjudication, on merits, after giving yet another opportunity of hearing. In the result, the appeal is allowed for statistical purposes in the terms indicated above. |