Oxigen Services India Private Limited vs ACIT, Central Circle 15, Delhi

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

These appeals are filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals), Delhi - 26 [for short ‘ld. CIT (A)] dated 28.01.2026 for the Assessment Year 2017-18 arising out of the penalty orders passed under section 270A and 271AA(C) of the Income-tax Act, 1961 (for short ‘the Act’).

Considered the rival submissions and material placed on record. We observed that ld. CIT (A) dismissed the appeal by observing that the assessee has failed to avail any of the opportunities allowed to it to present the case or file any reply. We further observed that ld. CIT (A) has not decided the issue on merit and dismissed the appeal in limine. In our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.

In the result, the appeals filed by the assessee are allowed for statistical purposes.