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TMI Blog2024 (6) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... Garg , CIT. DR ORDER Per : Anikesh Banerjee , JM : The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana,[in brevity the 'CIT (A)'],order passed u/s 250 (6) of the Income Tax Act 1961, [in brevity 'the Act'] for A.Y. 2019-20. The impugned order was emanated from the order of the ld. Asstt. Commissioner of Income Tax, Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plete violation of principal of natural justice by holding that "none appeared on the date of hearing on 8.8.2023" when the appellant had duly filed request for adjournment on 8.8.2023. 4 That the ld.CIT(A)-5, Ludhiana has erred in dismissing the appeal of the assesee expartie for the non compliance of opportunity notices is factually incorrect ignoring the fact that his predecessor had fixed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered amount of Rs.95,00,160/- before the survey authority. The assessment was framed u/s 143(3) and the declared amount was taxed at special rate as per provision of section 115BBE of the Act. The entire amount was treated as unexplained income as per provision of section 69 and 69A of the Act. Aggrieved assessee filed an appeal before the ld. CIT(A) for levying of tax u/s 115BBE. The ld. CIT(A) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee's application I 8 & 9 2. Copy of the acknowledgement of request for adjournment dated 05.01.2023 along with assessee's application. II 10 & 11 3. Copy of the acknowledgment of request for adjournment dated 08.08.2023 along with view Response and assessee's application. 12 to 14 5. The ld. DR vehemently argued and relied on the order of the revenue authorities. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the opinion that interest of justice would be sub served if the impugned order is set aside and the matters are remitted back to the ld. CIT(A) for consideration thereof afresh. We are not expressing any views on the merits of the case so as to limit the appellate procedure before the Ld. CIT(A). Needless to say, the assessee should get a reasonable opportunity of hearing for setting aside proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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