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TMI Blog2020 (10) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of materials available on record. In this case, on a perusal of the order passed by the learned CIT(A), we find that the CIT(A) has dismissed the appeals filed by the assessee ex-parte in limine without discussing the issues on merits. Thus appeals need to go back to the file of CIT(A) to give one more opportunity of hearing to the assessee to file necessary evidences and to decide the issues involved in the appeals on merits. Appeals filed by the assessee allowed for statistical purposes. - I.T.A.Nos.289, 290 & 291/Chny/2020 - - - Dated:- 30-9-2020 - Shri V. Durga Rao, Judicial Member And Shri G. Manjunatha, Accountant Member For the Appellant : Mr. B. Ramakrishnan, FCA For the Respondent : Mr. J. Pavithran Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the addition of ₹ 7,37,660/- made by the Assessing Officer on account of processing fee received stating that the same is not admitted. 5. For that the Learned Commissioner of Income Tax (Appeals) erred in confirming the addition of ₹ 1 ,20,000/- made by the Assessing Officer on account of late fee collected from customers stating that the same is not recorded in books. 6. For that the Learned Commissioner of Income Tax (Appeals) erred in confirming the addition of ₹ 1,29,821/- made by the Assessing Officer on account of unexplained expenditure towards salary. 7. For that the Learned Commissioner of Income Tax (Appeals) erred in confirming the addition of ₹ 1,03,965/- made by the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee has taken immediate steps and filed appeals on 05.02.2020 before the Tribunal with a delay of 71 days. He further submitted that the delay in filing of appeals was beyond the control of the assessee and not filing within time the assessee did not derive any benefit, therefore in the interest of justice and equity, the delay in filing appeals may be condoned to advance substantial justice. 4. The learned DR, on the other hand, strongly opposing the petition filed by the assessee for condonation of delay submitted that reasons given by the assessee for delay in filing of appeals does not come under the purview of reasonable and bonafide cause and accordingly, the delay in filing of appeals may not be condoned. 5. We have heard b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of ₹ 3,53,221/-. Subsequently, the case was taken up for scrutiny assessment and notice u/s.143(2) and 142(1) of the Act were issued calling for various details including books of accounts along with relevant documents to verify the information contained in the electronic devices and ledgers seized during the course of search. The Assessing Officer had also requested for production of bank accounts of the assessee maintained with United Bank of India. The assessee neither appeared before the Assessing Officer nor filed details called for during the course of assessment proceedings. The Assessing Officer left with no option has completed the assessment based on the materials available on record and made various additions including ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the fact remains that the counsel for the assessee had filed a letter requesting for date, but the CIT(A) has ignored the adjournment sought by the assessee and dismissed the appeals ex-parte. Therefore, the order of the CIT(A) may be set aside to give one more opportunity of hearing to the assessee to file necessary evidence to defend its case. 9. The learned DR, on the other hand, strongly supporting the order of the CIT(A) submitted that the facts brought out by the learned CIT(A) clearly indicate that the assessee was noncooperative to the proceedings before the CIT(A) as well as Assessing Officer. From the above, it is very clear that the assessee is not interested in pursuing its case and hence there is no need to give anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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