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Satish Kumar Gautam 302, Triveni Complex, E-10/12, Jawahar Park, Luxmi Nagar, Delhi. Vs. Income Tax Officer, Ward 3(3), Noida.
July, 17th 2019
                 DELHI BENCHES "SMC": DELHI


                   Assessment Year 2014-15

Satish Kumar Gautam               Income Tax Officer,
302, Triveni Complex,         vs. Ward 3(3),
E-10/12, Jawahar Park,            Noida.
Luxmi Nagar, Delhi.
         (Appellant)                    (Respondent)

                 For Assessee : None
                 For Revenue : Shri S.L. Anuragi, Sr. DR

              Date of Hearing : 16.07.2019
      Date of Pronouncement : 16.07.2019


      This appeal by assessee has been directed against the

order of Ld. CIT(Appeals)-1, Noida dated 31.08.2018 for AY

2014-15, challenging the levy of penalty u/s 271(1)(c) of the

I.T. Act.

2.    The Ld. CIT(A) noted that assessee has challenged the

levy of penalty, however, copy of the demand notice and

challan of fees deposited for admission of appeal is not

available on record.       Initially notice of hearing was served

upon     assessee     on   which,        Counsel   of    assessee      took

adjournment.        Thereafter, all the notices were sent to the

assessee at Shop No. 11, Block J, Sector 12, Noida which

returned un-served. The Ld. CIT(A) in view of the above, found

that appeal of assessee         is       not maintainable, same           is

accordingly dismissed.

3.     I have heard Ld. DR and perused the impugned order.

The Ld. CIT(A) has mentioned in the impugned order that

notices have been sent to assessee at Shop No. 11, Block-J

Market, Sector-12, Noida. However, the AO in the assessment

order has mentioned the address of assessee as "Shop No. 11,

Block-Z Market, Sector-12, Noida" which address is also

mentioned on the top of the appellate order.                It, therefore,

appears that notices have been sent by the Ld. CIT(A) at wrong

address. No reasons for decision have also been mentioned in

the appellate order. Thus, appellate order is volatile principle

of nature justice.   According to section 250(6) of the Act, Ld.

CIT(A) is required to mention point for determination and

reasons for decision in the appellate order, even if, assessee

did not appear before him to prosecute the appeal. The Ld.

CIT(A), therefore, passed this order in violation of section

250(6) of the Act.   The order of Ld. CIT(A), thus, cannot be

sustained in law.

4.   I, accordingly, set aside the appellate order and restore

the appeal of assessee to the file of CIT(A) with direction to re-

decide the appeal of assessee strictly on merits giving reasons

for decision in the appellate order.      Ld. CIT(A) shall give

reasonable, sufficient opportunity of being heard to the


5.   In the result, appeal of assessee is allowed for statistical


     Order pronounced in the open Court.

                                            (BHAVNESH SAINI)
                                             JUDICIAL MEMBER

Dated 16.07.2019
*Kavita Arora

Copy to

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

                                // BY Order //

           Assistant Registrar : ITAT Delhi Benches : Delhi.

Date of dictation                                               16.07.2019
Date on which the typed draft is placed before the dictating 16.07.2019
Date on which the typed draft is placed before the Other Member
Date on which the approved draft comes to the Sr. PS/PS         16.07.2019

Date on which the fair order is placed before the Dictating Member 16.07.2019
for pronouncement
Date on which the fair order comes back to the Sr. PS/PS           16.07.2019

Date on which the final order is uploaded on the website of ITAT   16.07.2019

Date on which the file goes to the Bench Clerk                     16.07.2019

Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant Registrar for
signature on the order
Date of dispatch of the Order
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