Subject : sufficient opportunity of being heard to the assessee.

Referred Section:
Section 271(1)(c) of the I.T. Act,
Section 250(6) of the I.T. Act,

         IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCHES "F" : DELHI

    BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                         AND
        SHRI O.P. KANT, ACCOUNTANT MEMBER

           ITA.No.2255, 2257 & 2258/Del./2016
    Assessment Years 2007-2008, 2009-2010 & 2010-2011

Shri Ashok Oberoi,
                                     The ACIT,
C-170, West Patel Nagar,
                                     Central Circle-10,
New Delhi.                     vs.
                                     New Delhi.
PAN AAJPO5082H
        (Appellant)                          (Respondent)

                  For Assessee : Shri P.N. Shastry, Advocate
                  For Revenue : Shri Afiq Ahmed, Sr. D.R.

              Date of Hearing : 03.07.2018
      Date of Pronouncement : 03.07.2018

                             ORDER

PER BHAVNESH SAINI, J.M.

           All the appeals by the same assessee are directed

against the different Orders of the Ld. CIT(A)-27, New Delhi,

Dated 24.02.2016, for the A.Ys. 2007-2008, 2009-2010 and

2010-2011, challenging the levy of penalty under section

271(1)(c) of the I.T. Act, 1961.
                                2
                                     ITA.No.2255, 2257 & 2258/Del./2016
                                             Shri Ashok Oberoi, New Delhi.


2.        The Ld. CIT(A), noted 04 dates of hearing, on which

dates, notices through speed-post were addressed to the

assessee and on that date the appeals were adjourned on the

request of the assessee. However, on the last date of hearing,

none appeared on behalf of the assessee to argue the appeals

and even no adjournment have been sent. The Ld. CIT(A),

therefore, noted that assessee has nothing to say in the appeals.

The Ld. CIT(A) without passing the order on merit, upheld the

order of the A.O. in ex-parte order. The appeals were dismissed

being un-represented.






3.        After considering the rival submissions, we are of the

view that the matter requires reconsideration at the level of the

Ld. CIT(A). According to Section 250(6) of the I.T. Act, the Ld.

CIT(A) is required to mention points for determination in the

appellate order and reasons for decision thereon while deciding

the appeals of the assessee. However, the impugned orders

shows that the Ld. CIT(A) dismissed the appeals of the assessee

as the same remain un-represented from the side of the
                                 3
                                      ITA.No.2255, 2257 & 2258/Del./2016
                                              Shri Ashok Oberoi, New Delhi.


assessee. Even if the assessee may not appear before him for

disposal of the appeals, the Ld. CIT(A) is required to decide the

appeals on merits, giving reasons for decision in the appellate

order. Thus, the orders of the Ld. CIT(A) cannot sustain in Law.

The matter requires reconsideration at the level of the Ld.

CIT(A).






4.         In this view of the matter, the orders of the Ld. CIT(A)

are set aside in all the years and appeals of the assessee are

restored to the file of Ld. CIT(A) with a direction to re-decide the

appeals of the assessee on merits, giving reasons for decision as

per Law. The Ld. CIT(A) shall give reasonable, sufficient

opportunity of being heard to the assessee.

5.         In the result, all the appeals of the assessee are

allowed for statistical purposes.

           Order pronounced in the open Court.

     Sd/-                                      Sd/-
    (O.P. KANT)                               (BHAVNESH SAINI)
ACCOUNTANT MEMBER                             JUDICIAL MEMBER
Delhi, Dated 03rd July, 2018
VBP/-
                              4
                                   ITA.No.2255, 2257 & 2258/Del./2016
                                           Shri Ashok Oberoi, New Delhi.



Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT `F' Bench, Delhi
6.   Guard File.

                    // BY Order //




          Assistant Registrar : ITAT Delhi Benches :
                        Delhi.