IN THE INCOME TAX APPELLATE TRIBUNAL
           DELHI BENCHES : G : NEW DELHI
    BEFORE SHRI R.S. SYAL, AM & SHRI C.M. GARG, JM

                       ITA No.253/Del/2014
                     Assessment Year : 2006-07

Santhosh Kumar Ojha,        Vs.   DCIT,
S/o Nagendra Nath Ojha,           Circle-27(1),
Flat No.69, Pocket-1,             New Delhi.
Sector 2, Dwarka,
New Delhi.
PAN: AACPO8354M

  (Appellant)                                 (Respondent)

            Assessee By       :   Shri Dharender Kumar, Advocate
            Department By     :   Ms Anima Bernwal, Sr. DR


         Date of Hearing             :   11.01.2016
         Date of Pronouncement       :   11.01.2016

                               ORDER
PER R.S. SYAL, AM:
     This appeal filed by the assessee is directed against the ex parte

order passed by the CIT(A) on 28.6.2013 in relation to the assessment

year 2006-07.
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2.   The only issue raised in this appeal is against the confirmation of

penalty of Rs.6,83,658/- imposed by the AO u/s 271(1)(c) of the Act.

3.   Shorn of unnecessary details, it is observed that the hearing before

the predecessor ld. CIT(A) took place in which the assessee made

certain submissions. After change of incumbent, a fresh notice was

issued by the successor ld. CIT(A) fixing the appeal for hearing. Since

there was no appearance from the side of the assessee, the successor ld.

CIT(A) dismissed the appeal ex parte qua the assessee. Without going

into the merits of the case, we are 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. CIT(A). We order accordingly

and direct him to decide the appeal afresh after allowing a reasonable

opportunity of being heard to the assessee.









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                                                                ITA No.253/Del/2014


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

purposes.

          The order pronounced in the open court on 11.01.2016.

               Sd/-                                          Sd/-


        [C.M. GARG]                                 [R.S. SYAL]
     JUDICIAL MEMBER                            ACCOUNTANT MEMBER
Dated, 11th January, 2016.
dk
Copy forwarded to:
     1.   Appellant
     2.   Respondent
     3.   CIT
     4.   CIT (A)
     5.   DR, ITAT
                                                   AR, ITAT, NEW DELHI.




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