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TMI Blog2023 (3) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the continuous non-compliance of the assessee to the statutory notices issued by the office of the learned CIT(A)-NFAC, we levy a cost of Rs.10,000/- on the assessee for his callous and non-cooperation attitude and the same shall be paid to the PM s Relief Fund. Appeal filed by the assessee is allowed for statistical purposes. - ITA No. 27/Hyd/2023 - - - Dated:- 8-2-2023 - Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member For the Assessee : Shri K.C. Devdas, CA For the Revenue : Shri Kumar Aditya, DR ORDER PER R.K. PANDA, A.M This appeal filed by the assessee is directed against the ex-parte order dated 20-02-2020 of the learned CIT (A)-2, Hyderabad relating to A.Y.2016-17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sources being interest in SB A/c Rs.69,869/-. 4. In appeal, despite number of opportunities granted, the assessee did not appear before the learned CIT (A) for which the learned CIT (A) in the ex-parte order passed by him granted part relief to the assessee and sustained the addition of Rs.71,23,062/- out of the addition of Rs.83,45,858/-, sustained the disallowance of Rs.1,43,610/- made by the Assessing Officer under Chapter VIA and addition of Rs.69,869/- being the addition towards interest on SB A/c made by the Assessing Officer. He, however, deleted the addition of Rs.30,026/- made by the Assessing Officer. 5. Aggrieved with such order of the learned CIT (A), the assessee is in appeal before the Tribunal. 6. The learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the submission of the learned Counsel for the assessee that although there was non-compliance before the learned CIT(A)-NFAC to the statutory notices issued by his office, however, the same was due to unavoidable circumstances and given an opportunity, the assessee is in a position to substantiate his case with evidence to the satisfaction of the learned CIT(A)-NFAC regarding the merit of the case. It is also his submission that in the interest of justice, the assessee should be given an opportunity to substantiate his case. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the learned CIT(A)-NFAC with a direction to grant one last opportunity to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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