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TMI Blog2024 (10) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... ave considered the appeal on the basis of the documents produced before him even though in the physical form. HELD THAT:- Appellant submissions made before us and we consider it proper to direct the Ld. CIT(A) to take into consideration all the documents filed by the appellant and decide the issue on the merit of the case by providing adequate opportunity of being heard to the appellant. In the result, the appeal is allowed for statistical purpose. - Smt Beena Pillai, Judicial Member And Shri Ratnesh Nandan Sahay, Accountant Member For the Assessee : Shri PRV Raghavan, A.R. For the Revenue : Shri Soumendu Kumar Dash (SR. D.R.) ORDER PER : RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. This appeal has been filed by the appellant against the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of the Grounds of Appeals:- The CIT(A) has erred in law and on facts in not disposing off the Ground nos.1 to 9 preferred / raised before him. 3. The facts of the case, in brief, are that the appellant is a non- resident Indian and presently assessed to tax with Income Tax Officer, International Taxation 1(2)(1), Mumbai. The appellant filed her return of income electronically on 02/08/2010 for the Assessment Year 2010-11 declaring a total income of Rs. 4,27,610/-. The return was processed u/s. 143(1) of the Act and a refund of Rs. 12,93,940/- was determined on 09/05/2011 and refund order was issued on 13/05/2011. However, the said Refund Order could not be received by the appellant either due to non- availability of the assessee on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to remove the defects in the appeal filed. However, no response to the said notice was received from the appellant side. Further, notice u/s. 250 of the Act dated 08/12/2023 was issued to the appellant to submit its reply by 19/12/2023. Again, no reply/response was received from appellant. The Ld. CIT(A) dismissed the said appeal by placing reliance on the decision of the Hon'ble High Court of Madras in CIT vs. A. A. Anthony 125 taxmann.com 170(MAD.) 5. Aggrieved by the order of the Ld. CIT (A), the appellant has preferred this appeal. During the appellant proceedings before us, it was submitted that the Ld. CIT(A)has not heard the case on merit and the Ld. CIT(A) should have considered the appeal on the basis of the documents produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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