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TMI Blog2023 (1) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... strongly deprecated the non-cooperation on the part of the assessee and non-furnishing the submissions before the first appellate authority. However, in the interest of justice and equity, we are of the view that one more opportunity should be granted to the assessee to furnish the necessary details in support of his case. Accordingly, we restore the matter to the files of the A.O. for de novo consideration of the issues raised on merits. Assessee is directed to cooperate with the A.O. and shall furnish the necessary evidences in support of his case. The A.O. shall afford a reasonable opportunity of hearing to the assessee before a decision is taken in the matter. Appeal filed by the assessee is partly allowed. - ITA No.1028/Bang/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority was fixed on four occasion for furnishing online submission. Since there was no submission made by the assessee, the CIT(A) decided the matter ex parte. The CIT(A) after having condoned the delay of 5 days in filing the appeal, rejected the grounds raised by the assessee with reference to the reopening of assessment as well as on merits. 4. Aggrieved by the order of the CIT(A), the assessee has filed the present appeal before the Tribunal. The assessee had raised 5 grounds including its sub-grounds. However, during the course of hearing, the grounds, namely, ground 4 and sub-grounds regarding the validity of reassessment was not pressed, hence, the same is rejected. The surviving grounds, namely, ground 1 to 3 and 5, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding the appeal ex parte. It was further stated that the e-proceedings were at the initiation stage and the assessee was unaware of the procedure of appeal proceedings. Therefore, it was prayed that the matter may be restored to the files of the A.O. for the assessee to make a proper representation with reference to the estimation of income. 6. The learned Departmental Representative strongly supported the orders of the A.O. and the CIT(A). 7. We have heard rival submissions and perused the material on record. The assessment in this case has been completed u/s 144 r.w.s. 147 of the I.T.Act on a best judgment basis on account of non-cooperation on the part of the assessee. Before the first appellate authority, the case was fixed for o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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