9911796707
TMI Blog2021 (3) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... determining the just tax liability of the assessee. CIT(A) should have considered the fact that in the absence of assessee also the papers will speak for themselves. Instead of dismissing the appeal in limini, the Ld. CIT(A) should have taken little more effort and care to delve deeper into the merits of the case and should have recorded the for reasons to dismiss the appeal. This exercise should have been undertaken by the Ld. CIT(A) because being a statutory appellate authority, it is not open for him to dismiss the appeal for default which power is not available to him. Thus even in the absence of the assessee, it is always open for the Ld. CIT(A) to look into the matter and to find whether or not any reasons are there either to conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dismissed the same. 4. Assessee, therefore, filed this appeal on the grounds that the impugned order passed in this case is against the principles of Natural Justice; that observation of Ld. CIT(A) that the assessee did not comply with the notices and did not file any submissions is far from truth; and that the non-adjudication of issues on merits by the CIT(A) is erroneous. 5. When the matter is called today for hearing, there is no representation on behalf of the assessee. The notice sent to the assessee by registered post to the address furnished in Form No. 36. When the notice is sent to proper address of the assessee as provided by them in Form No. 36 through Registered mail with postage prepaid, if the assessee was to be found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. It is as well available to the Ld. CIT(A) to look into the papers that are available on record and appraise the merits of the case to reach a reasonable conclusion determining the just tax liability of the assessee. Ld. CIT(A) should have considered the fact that in the absence of assessee also the papers will speak for themselves. Instead of dismissing the appeal in limini, the Ld. CIT(A) should have taken little more effort and care to delve deeper into the merits of the case and should have recorded the for reasons to dismiss the appeal. This exercise should have been undertaken by the Ld. CIT(A) because being a statutory appellate authority, it is not open for him to dismiss the appeal for default which power is not available to him. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
