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TMI Blog2021 (2) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... d against the order of Ld.CIT(A)-1, Nashik, dated 02.12.2019 passed ex-parte, whereby he dismissed the appeal of assessee for non prosecution. 2. The assessee in the present case is an individual. As per the information received by the Assessing Officer, the assessee had sold the ancestral non-agricultural land owned jointly by him at Igatpuri, Dist. Nashik on 16-01-2010 for total consideration o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omputed by him at Rs. 32,73,125/- was brought to tax by the Assessing Officer in the hands of assessee. 3. Against the order passed by the Assessing Officer u/s 144 / 147 of the Act, an appeal was preferred by the assessee before the ld. CIT(A) challenging the addition made by the Assessing Officer on account of long term capital gain and since there was no satisfactory compliance on the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices issued by the ld. CIT(A) fixing the appeal for hearing from time to time and the ld. CIT(A) was not justified in dismissing the appeal of the assessee for non prosecution without giving proper and sufficient opportunity of being heard and without going into the merits of the issue raised in the said appeal. 5. As per specific provisions contained in sub-section (6) of section 250 of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with the law after giving the assessee a proper and sufficient opportunity of being heard. The assessee is also directed to make due compliance before the ld. CIT(A) and extend all the possible cooperation in order to enable the ld. CIT(A) to dispose of the appeal afresh on merits expeditiously. 6. In the result, the appeal of assessee is treated as allowed for statistical purposes. Order pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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