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TMI Blog2022 (8) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... could not file details before AO except filing written submissions dated 25.09.2014. We have noticed that the assessee is actually non-cooperating with the authorities in providing details or he is totally non-cooperative. Hence, the CIT(A) has no alternative except to pass ex-parte order. When these facts were confronted to assessee, he only pleaded mercy. On the other hand, DR requested that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vasan, Addl.CIT ORDER PER MAHAVIR SINGH, VICE PRESIDENT This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-1, Madurai in ITA No.0518/2014-15 dated 20.08.2019. The assessment was framed by the ITO, Ward 1(1), Virudhunagar for the assessment year 2011-12 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the 'Act') vide order dated 27.03.2014. The pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Hero Honda dealership and misunderstanding between the partners, the assessee could not file appeal. There was another reason that the assessee deponent properties were attached by the Tax Recovery Officer dated 27.09.2020 and due to that also, the assessee could not file appeal for these 64 days. Thereafter, nationwide lockdown was imposed due to Covid 19 pandemic and appeal could not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oticed that the CIT(A) posted the matter for hearing on atleast 14 times but none was present except one Shri K. Suresh Kumar, CA appearing on 25.10.2016 and 11.11.2016. The CIT(A) decided the appeal ex-parte dismissing the appeal. Even, we noticed from the penalty order passed u/s.271(1)(c) r.w.s. 274 of the Act dated 26.09.2014 that the assessee could not file details before AO except filing wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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