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TMI Blog2024 (8) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... through ITBA portal or otherwise. As such in the interest of justice, we remand the matter back to the files of the CIT (A), to allow the assessee an opportunity of producing all documentary evidences needed to explain and establish his case in relation to the grounds of appeal contained in form 35, and to pass an order on merits of the case, after obtaining necessary report from the AO as per provisions of law, and the assessee is also directed to fully cooperate in appellate proceedings and file all documentary evidences to establish his claim. Notice of hearing from the CIT (A) office may be issued as per provisions of section 282 as per observation in the case of Munjal Bcu Centre Of Innovation [ 2024 (3) TMI 479 - PUNJAB HARYANA HIGH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the opinion that he was prevented by sufficient cause from presenting the appeal in time. The Ld. DR did not oppose the condonation application. The delay of 33 days is condoned and the appeal is admitted to be heard on merits. 3. The grounds of appeal of the assessee are as below: 1. The assessment is bad in law, as no real opportunity was granted to appellant during the year assessment proceedings appellant could not avail the opportunity before C1T(A), as communication was not received by appellant. 2. The Ld. CIT(A) confirmed the addition of Rs 14,54,900.00 u/s 69A of the Act in an arbitrary manner when the same represent sales and collection from customers made in ordinary course of business and duly accounted in the books of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form 35, and has passed a speaking order, on the basis of materials before him, but we find that the assessee has not been heard during appellate proceedings and the assessee could not produce documentary evidences in support of his contentions in grounds of appeal. 6. The Ld. AR of the assessee submitted that no communication of hearing or notice has been received from the appeal office, by the assessee, even though it is apparent from the appellate order that notices have been issued on five different dates. It is not clear whether notices are issued through ITBA portal or through email id mentioned in Form 35, and as such the assessee could not produce documentary evidences and cash book to substantiate the deposits of SBN in bank acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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