TaxTMI 
TaxTMI 
2018 (6) TMI 1504
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....tend due to his pre-occupation as well as the MD of the company was out of station, who has to sign the appeal papers, there was a delay in filing the appeal, as delay was for the reasons beyond its control and is not intentional. Considering the submissions of the assessee and the objection of the ld. DR, we hereby condone the delay as the assessee was prevented by reasonable cause in not f iling the appeals within the st ipulated time and the appeal is admitted for hearing and adjudicat ion. 3. Briefly the facts of the case are, the assessee company engaged in the business of contract works, filed its e-return of income for the AY 2009-10 on 18/11/2009 admitting total income at Rs. 3,19,53,520/- under normal provisions of the Income-tax ....
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....re the CIT(A), who confirmed the order of AO by passing an exparte order by observing that the assessee has no intention of attending the hearings despite several notices and not filed any adjournment petition as well as no supporting proofs were filed for its claim. 5. Aggrieved by the order of CIT(A), the assessee is in appeal before us raising the following grounds of appeal: 1. The order of the learned Commissioner of Income-Tax (Appeals) is erroneous both on facts and in law. 2. The learned Commissioner of Income-Tax (Appeals) erred in deciding the appeal ex parte without providing proper opportunity to the appellant. 3. The learned Commissioner of Income-Tax (Appeals) erred in confirming the action of the Assessing officer in....
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.... out standing in the name of individual and a certificate from the Assessing Officer of the joint venture requesting grant of TDS credit. It was also submitted that the arrears of tax demands arose only on account of TDS mismatch thereby requesting the assessing officer to grant relief as the issue stood decided in favour of Assessee company by virtue of appellate order by CIT (Appeals) & ITAT for the Asst. Year 2006-07, it was directed to allow credit on TDS certificates in the name of the JV after verifying that the relevant turnover has been offered in the hands of the assessee. Further, he submitted that CIT(A) has not given proper opportunity before dismissing the appeal. 8. Ld. DR, on the other hand, relied on the order of CIT(A). 9....