2014 (5) TMI 965

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....-parte assessment order u/s. 144 passed by the AO and also the additions/disallowance made therein by the AO. 2.1 The learned CIT (A) grossly erred in law and on facts of the case in dismissing the appeal of the appellant with the observation that the CIT (A) gave six opportunities to the appellant to pursue its appeal but none of the opportunity was availed by the appellant and therefore, the CIT (A) erroneously jumped to the conclusion that the appellant is not interested to pursue its appeal nor does it leave any cogent evidence for acceptable explanation against the findings of the AO. 2.2 The appellant says that the so-called six notices of hearing referred to at paragraph 3.0 page 2 of the appellate order under appeal had not be....

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....ailable on records which suggests any relief to the appellant". The appellant says that this observation of the learned CIT (A) is contrary to the facts and evidence on record. 6. The learned CIT (A) grossly erred in law and on facts of the case in dismissing the appeal of the appellant without stating in the appellant order the points for determination, the decision thereon and the reasons for the decisions and therefore, the appellant order passed by the learned CIT (A) is in contravention of the provisions of Section 250(6) of the Income Tax Act. 7. It is therefore, prayed that the impugned order passed by the learned CIT (A) may please be set aside and restored to the file of the CIT (A) for fresh adjudication of the appeal ground....

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....ortunity to the assessee for presenting its appeal before the Ld. CIT(A). It was submitted that it is a case where the assessee did not comply with the notice of the Assessing Officer and order came to be passed u/s 144 of the Act on 13.05.2011 by the Assessing Officer. Thereafter, the assessee did not mend its ways and again did not comply with the notice of hearing before the Ld. CIT(A) and therefore, the appeal of the assessee was dismissed by the Ld. CIT(A). 7. After considering the rival submissions, perusing the orders of the lower authorities and materials available on record, we find that in the instant case, the appeal of the assessee was dismissed by the Ld. CIT(A) on the ground that the assessee did not put in an appearance on....