9911796707
TMI Blog2012 (4) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 2,00,539/- from property commission, salary and interest was filed on 31.7.2008. The case was selected for scrutiny and despite having given number of opportunities to the assessee, assessee did not turn up and ex-parte order was passed u/s 144 of the Act by making the assessment at total income of ₹ 28,48,810/- against declared income of ₹ 2,00,539/- by making additions under various heads. Assessee took up the matter in appeal and CIT(A) while noting that notice of hearing for 6.9.2011 was not attended and it was further fixed for hearing on 20th September, 2011 and on the request of the assessee, case was further adjourned to 03.10.2011, giving last opportunity to the assessee and on 03.10.2011, again a request was m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r condoning the delay and to admit the appeal. However, assessee did not appear at the time when case was called up for hearing, and we proceeded ex-parte qua-the-assessee. 5. The Ld.DR has been heard on the point of condonation of delay, who did not seriously object to such delay being condoned in view of medical certificate having been filed by the assessee. Therefore, considering the entirety of facts, circumstances and material on record, we are satisfied that assessee was prevented by sufficient cause from not filing the delay within the stipulated time. As such, while accepting condo nation petition, we condone the appeal and admit the appeal for hearing. 6. Since, assessee did not appear at the time of hearing of the appeal, de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile with the direction to re-decide the appeal afresh after giving due opportunity to the assessee well as to the Assessing Officer and to pass a speaking order in accordance with law. We hold and direct accordingly. 9. Assessee is found to have also filed a stay application which is registered at No.33/Del./2012. It has been fixed for hearing on 20th April, 2012. Since, we have decided the main appeal, therefore, the stay application of the assessee becomes in fructuous and the same is, as such, closed resulting in dismissal. 10. As a result, the appeal of the assessee gets accepted for statistical purposes and the stay application of the assessee is dismissed being in fructuous. Order pronounced in open court soon after the concl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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