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TMI Blog2023 (5) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act. Hence, it cannot be rectified under section 154 of the Act. Therefore, the ld. CIT(A) has dismissed the appeal of the assessee. No reason to interfere with the order passed by the ld. CIT(A). Thus, the ground raised by the assessee is dismissed. - I.T.A. No.73/Chny/2023 - - - Dated:- 27-4-2023 - Shri V. Durga Rao, Judicial Member And Dr. Manish Borad, Accountant Member For the Appellant : Shri P. Uttamchand Jain, C.A. For the Respondent : Shri P. Sajit Kumar, JCIT ORDER PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi, dated 25.08.2022 relevant to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case. 4. For that the order of Assessing Officer has erred in confirming the addition u/s 154 without providing an opportunity of being heard under the facts and circumstances of the case. 5. For that the Learned Principle Commissioner of Income Tax has erred in confirming the order of the Assessing Officer without providing for an opportunity of being heard under the facts and circumstances of the case. PRAYER For these grounds and such other grounds that may be urged before or during the hearing of the appeal it is most humbly prayed that the Honourable Income Tax Appellate Tribunal may be pleased to a. Direct the Assessing Officer to delete the additions made in respect of unexplained mone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase was again refixed on 26.05.2022 vide letter/notice dated 19.05.2022 and in the final notice, it was also mentioned that in event of failure to submit the details within the stipulated time as mentioned in the notice, the appeal may be decided on the materials as available on record without providing any further opportunity of being heard. However, there was no compliance. As the appellant is very non-compliant, the decision of the case is being given on the merit of the case. 4. Observations, Findings and Decisions 4.1 I have carefully considered the order u/s 154 dated 25.06.2020 passed by the CPC as well as the grounds of appeal and statement of facts submitted by the appellant. In the order u/s 154, it is noted that CPC h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as per the audit report filed by the assessee only, the CPC has processed the return. Therefore, there is no rectification under section 154 of the Act lies on the order passed by the CPC. 7. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. So far as first arguments of the assessee with regard to exparte order passed by the ld. CIT(A) is concerned, we find that the ld. CIT(A) has given as many as opportunities and the assessee himself chosen not to upload its submissions along with necessary document in support of grounds of appeal before the ld. CIT(A). Therefore, we cannot find fault on the appellate order passed by the ld. CIT(A). 8. So far as merits of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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