2012 (4) TMI 755

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....t return of income declared at ₹ 2,00,539/- from property commission, salary and interest was filed on 31.7.2008. The case was selected for scrutiny and despite having given number of opportunities to the assessee, assessee did not turn up and ex-parte order was passed u/s 144 of the Act by making the assessment at total income of ₹ 28,48,810/- against declared income of ₹ 2,00,539/- by making additions under various heads. Assessee took up the matter in appeal and CIT(A) while noting that notice of hearing for 6.9.2011 was not attended and it was further fixed for hearing on 20th September, 2011 and on the request of the assessee, case was further adjourned to 03.10.2011, giving last opportunity to the assessee and on 03.....

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....it was pleaded for condoning the delay and to admit the appeal. However, assessee did not appear at the time when case was called up for hearing, and we proceeded ex-parte qua-the-assessee. 5. The Ld.DR has been heard on the point of condonation of delay, who did not seriously object to such delay being condoned in view of medical certificate having been filed by the assessee. Therefore, considering the entirety of facts, circumstances and material on record, we are satisfied that assessee was prevented by sufficient cause from not filing the delay within the stipulated time. As such, while accepting condo nation petition, we condone the appeal and admit the appeal for hearing. 6. Since, assessee did not appear at the time of hearing of t....