9911796707
TMI Blog2022 (7) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... d view that having regard to the undertaking given by assessee and having regard to the fact that the assessee was indeed traversing through a very difficult patch of time, we deem it fit and proper to remit the matter to the file of the CIT(A) for adjudication de novo on merits after given one more opportunity of the assessee, in accordance with the law and by of the speaking order. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar set of facts and were heard together. As a matter of convenient therefore all the five appeals are being disposed of by way of this consolidated order. 2. These appeals call into question correctness of the ex-parte orders dated 30.12.2021 23.02.2022, passed by the learned CIT(A) in the matter of assessment under section 153C r.w.s 144 of the Income Tax Act, 1961, for the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne more opportunity of appearing before the CIT(A), the assessee will ensure scrupulous compliance with the notices of the CIT(A) and an expeditious disposal of appeals on merits. We, were thus urged to remit the matter to the file of the CIT(A) for fresh adjudication after given one more opportunity of hearing to the assessee. 4. The learned Departmental Representative, however, pointed out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rival contentions, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. 6. We are of the considered view that having regard to the undertaking given by the learned counsel for the assessee and having regard to the fact that the assessee was indeed traversing through a very difficult patch of time, we deem it fit and proper to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
