Apoorva Joshi v. ITO, Ward-1(1), Noida
[Citation -2016-LL-1017-22]
Citation | 2016-LL-1017-22 |
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Appellant Name | Apoorva Joshi |
Respondent Name | ITO, Ward-1(1), Noida |
Court | ITAT-Delhi |
Relevant Act | Income-tax |
Date of Order | 17/10/2016 |
Assessment Year | 2009-10 |
Judgment | View Judgment |
Keyword Tags | application for adjournment • opportunity of being heard • reasonable opportunity • imposition of penalty |
Bot Summary: | PAN: AFXPJ2142Q Assessee By : Shri T.R. Talwar, Advocate Department By : Shri N.K. Bawal, Sr. DR Date of Hearing : 17.10.2016 Date of Pronouncement : 17.10.2016 ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A) on 29.2.2016 in relation to the assessment year 2009-10. The first ground of the assessee s appeal is against the passing of ex parte order by the ld. Briefly stated, the facts of the case are that a penalty of Rs.3,41,947/- was imposed by the AO. The assessee filed adjournment application ITA No.3499/Del/2016 before the ld. CIT(A) which was turned down and, eventually, the penalty order was confirmed ex parte. CIT(A) has confirmed the penalty by means of an ex parte order rejecting the assessee s first application for adjournment, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of ld. I order accordingly and direct him to decide the appeal afresh as per law, after allowing a reasonable opportunity of being heard to the assessee. The order pronounced in the open court on 17.10.2016. |