9911796707
TMI Blog2021 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A) the assessee could not improve his case. Hence, the Ld. Revenue Authorities were left with no other option except to pass orders based on the material available on record. No much strength in the arguments advanced by the ld. AR. However, considering the prayer and the submissions of the Ld. AR and the nature of issues involved in the appeal, in the interest of justice, hereby remit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. 10008/2018-19/ITO 12(5)/CIT(A)-1/Hyd/2019-20, dated 08/08/2019 passed U/s. 144 r.w.s. 250(6) of the Act for the A.Y. 2015-16. 2. The assessee has raised six grounds in his appeal and they are extracted herein below for reference:- 1. The Ld. CIT(A) erred in facts and law while passing the order U/s. 144 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred in enhancing the add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed ex-parte order U/s. 144 of the Act without providing proper opportunity to the assessee of being heard and made certain additions aggregating to ₹ 6,55,853/- and determined the total income at ₹ 9,09,270/-. It was further submitted that on appeal, the Ld. CIT(A) also did not consider the submissions of the assessee moreover, without providing adequate opportunity to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the assessee may be dismissed. 4. I have heard the rival submissions and carefully perused the materials on record. On examining the facts of the case, I find merit in the submissions of the Ld. DR. The ld. AO had posted the case on several occasions. However, none appeared on behalf of the assessee before the Ld. AO on the given dates of hearing and even before the Ld. CIT(A) the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
