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TMI Blog2021 (4) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... to address the reasons for staying non-represented before the said Authority and not availing of the Appellate Forum provided under the Statute. As deemed appropriate to set aside the impugned order back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. It is directed that fresh/suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o arbitrarily uphold the action of the Ld. Deputy Commissioner of Income Tax, Centralized Processing Center, Bengaluru in making disallowances of ₹ 395665/- against payment of ESI and PF which is otherwise paid before filing of return. 2. That the Ld. Commissioner of Income Tax (Appeals)-3, has wrongly disallowed ₹ 11575/- on account of Labour Welfare Fund which is already added b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in law. 3. Considering the fact that the order passed by the Appellate Authority ld. AR was an ex-parte order the ld. AR was required to address the reasons for staying non-represented before the said Authority and not availing of the Appellate Forum provided under the Statute. 4. Addressing the query ld. AR submitted that the assessee never received any notices for the stated dates of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Considering which the First Appellate Authority passed the following order: 5.9 I have carefully considered the fact that the case of the appellant had been fixed on the given address as per form 35, however the assessee has not complied with any of the notices of fixation at the time of appellate proceedings. The appellant has also not filed any documentary evidence, in support of her conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the assessee may need to file shall be admitted. The assessee in its own interests is directed to ensure full and proper participation before the said authority. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex. 9. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 24th March, 2021. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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