9911796707
TMI Blog2021 (2) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... have preferred an appeal before the ITAT, Amritsar Bench. I'm living in a far flung area of Jammu & Kashmir state i.e. Nai Basti-Distt: Poonch, near the Border. It is impossible for me to handover the Appeal paper personally and accordingly I sent the said Appeal papers through Speed Postdated: 26.10.2018 well before the due date of filing of Appeal. However the same has reached Amritsar before your honor late by 3 days as prescribed under rules. The delay was not intentional. Due to this bona fide reason I request your honor to kindly condone the delay of 3 days in my case. Sd/- (Tasleem Kousar) 4. During the course of hearing the Ld. Counsel for the Assessee reiterated the contents of the aforesaid applications and requested to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts amounting to Rs. 1,69,00,371/-. Ignoring the goods exported under barter system. 3) That having regard to the facts and circumstances of the case that the Ld. CIT(A) has erred in applying 8% rate without mentioning any comparable case where the profit has been declared in the similar trade or nature of business. 4) That the appellant craves to leave to add, amend, modify, delete any of the ground of appeal before or at the time of hearing and all the above grounds are without prejudice to each other. 10. Facts of the case in brief are that the A.O. on the basis of information that the assessee had been carrying on LOC trade and not reflecting income from this trade, therefore notice under section 142(1) of the Income Tax Act, 1961 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he A.O. passed the assessment order ex parte and the Ld. CIT(A) also passed the impugned order ex parte . It is noticed that the Ld. CIT(A) mentioned in the impugned order that various notices were issued to the assessee but there was no compliance and that the latest notice was issued on 07/08/2018 for compliance on 14/08/2018. However nothing is brought on record to substantiate that the notices issued either by the A.O. or by the Ld. CIT(A) were served upon the assessee. It is well settled that nobody should be condemned, unheard as per the maxim, "audi alteram partem". 16. We therefore keeping in view the principles of natural justice deem it appropriate to set aside this case back to the file of Ld. A.O. to be adjudicated afresh in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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