9911796707
TMI Blog2022 (2) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... outam, Sr. AR ORDER PER A. MOHAN ALANKAMONY, A.M: This appeal is filed by the assessee against the order of the Ld. CIT(A)-4, Hyderabad in appeal No. 10037/15-16/ITO, Wd 16(1)/CIT(A)-4/Hyd/19-20, dated 28/02/2020 passed U/s. 144 r.w.s 250(6) of the Act for the A.Y. 2012-13. 2. The assessee has raised six grounds in its appeal and they are extracted herein below for reference: "1. The order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,15,696/- in respect of the expenditure incurred under the head salaries and other benefits to the employees despite the fact that the appellant has submitted the details of salaries paid. 6. These and for any of the grounds that may be raised at the time of hearing, the appellant prays that the order of the Ld. CIT(A) be set aside in the interest of justice." 3. At the outset, the Ld. AR submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed ex-parte order without providing an opportunity to the assessee of being heard. On appeal the Ld. CIT(A) granted part relief to the assessee without giving due weightage to the submissions of the assessee. It was therefore pleaded that the matter may be remitted back to the file of the Ld. AO in order to provide one more opportunity to the assessee to pursue the appeal effectively. Ld. DR, on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find merit in the submissions of the Ld. DR. The Ld. AO had given sufficient opportunities to the assessee. However, none appeared on behalf of the assessee before the Ld. AO. Even before the Ld. CIT (A), there was no effective representation by the Ld. AR to support the assessee's case. Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeal based on the mater ..... X X X X Extracts X X X X X X X X Extracts X X X X
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