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TMI Blog2019 (3) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... ntation before the lower authorities and pleaded for grant of one more opportunity of being heard to the assessee - HELD THAT:- The assessee failure to attend before the CIT(A) is not proper. The appeal cannot be argued through written submissions. The assessee should have appeared before the CIT(A) in response to the notice issued by him. The CIT(A) should have in force the attendance of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appeals under consideration filed by the assessee for the assessment years 2013-14 and 2014-15. In both the appeals, the issues are common and the same relates to the availability of deduction u/s 80P(2)(c) of the Act in respect of certain rental receipts under the head Income from house property . 2. In ground no.1, the assessee raised the issue relating to the CIT(A) failure to grant reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) and dismissed the appeal of the assessee. The contents of para 6 of the order of the CIT(A) for the assessment year 2013-14 are relevant in this regard. In the process, the CIT(A) relied on Pune Bench decision in the case of Arihant Nagari Sahakari Pata Sanstha Ltd., Sangali vide ITA No.473/PN/2010, order dated 26.08.2011. 5. Before me, at the outset, ld. Counsel for the assessee submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in both the appeals should be remanded to the file of the CIT(A) for fresh adjudication. The case laws cited by the CIT(A) should be supplied to the assessee and obtained the comments from the ld. Counsel for the assessee. The assessee is also directed to attend the hearing proceedings before the CIT(A). 7. In my considered opinion, the assessee failure to attend before the CIT(A) is not prop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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