In appellate proceedings, Commissioner (Appeals) held that  the assessee had filed written submissions against penalty order without his signature  accordingly confirmed penalty order. On appeal the Tribunal held that Commissioner (Appeals) had dismissed assessee’s appeal merely for want of prosecution even when written submission was on record which was not bearing signature of assessee and was very cryptic and did not discuss about material already available on record before him.  Accordingly the matter remanded to the file of CIT(A) to decide the matter after giving a reasonable opportunity to the assessee. (AY. 2012-13)