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TMI Blog2024 (7) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... law there was reasonable cause in not complying with the statutory notices issued by LD CIT(A)/NFAC. Considering the totality of the facts, without going into merits of the case, we deem it appropriate to set-aside the ex-parte order passed by LD CIT(A)/NFAC with a direction to decide the appeal afresh on merits of the case after providing reasonable opportunity of hearing to the assessee. Appeal of the assessee allowed for statistical purpose. CIT(A)NFAC has not adjudicated the ground regarding disallowance of VAT, CGST SGST payable for A.Y. 2018-19 but paid during the year - Ex-parte order passed by LD CIT(A)/NFAC is bad in law to the extent of not adjudicating the above ground. Considering the totality of the facts, without going into me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the merits of the case has merely upheld the action of Ld. AO by passing the cryptic order and, hence the said order passed by Ld. CIT - Appeals may please be quashed. 3. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, Ld. CIT(A) has erred in upholding the addition of Rs. 10,32,586/- made by Ld. AO under the head Business Income by reclassifying the same from the income under the head Capital Gain and thus, the same may please be quashed and the characterization of income as capital gains and consequently the returned income may be accepted. 4. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, Ld. CIT(A) has erred upholding the disallowan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause there was sufficient and reasonable cause for not appearing on the dates of hearing. It was further submitted that the assessee handed over all the documents to Mr. M. Patil, Advocate to appear on the date of hearing. But, due to a car accident which took place on August 2022, the daughter and grand-daughter of Mr M. Patil Advocate, died, and his son was remained admitted in the hospital for further four months and therefore Mr. M. Patil, Advocate was not in good mental health so he could not inform the assessee to appoint another counsel to appear before ld. CIT(A)/NFAC. When the ex-parte order reached to the assessee he enquired from Mr. M. Patil, Advocate, regarding his non-presence before ld. CIT(A)/NFAC. Then Mr. M. Patil, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handed over to a new appointed CA, Mr. Piyush Bafna who is now representing the case from the side of the assessee. We find force in the arguments of the counsel of the assessee that the ex-parte order passed by LD CIT(A)/NFAC is bad in law there was reasonable cause in not complying with the statutory notices issued by LD CIT(A)/NFAC. Considering the totality of the facts, without going into merits of the case, we deem it appropriate to set-aside the ex-parte order passed by LD CIT(A)/NFAC with a direction to decide the appeal afresh on merits of the case after providing reasonable opportunity of hearing to the assessee. LD CIT(A)/NFAC shall pass order as per facts law after providing reasonable opportunity of being heard to the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leted and set aside. 5. The appellant craves leave to add, amend, modify, alter, revise, substitute, or not press any or all grounds of the appeal, if deemed necessary at the time of hearing of the appeal, in the interest of justice. 14. The return of income was filed on 17.12.2019 which was processed by CPC on 07-05-2020. While processing the return, the CPC made two prime-facie additions amounting in all to Rs. 51,17,630/-, out of which Rs. 1,97,420/- pertains to employees PF contribution and Rs. 49,20,203/- pertains to disallowance regarding VAT, CGST and SGST payable for A.Y. 2018-19 but paid during the year. 15. Since the assessee remained absent in first appeal hearing, Ld. CIT(A)/NFAC decided the appeal ex-parte and confirmed the dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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