AI Drafter 
TaxTMI 
TaxTMI 
2020 (3) TMI 598
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....rate impugned orders dated 21.02.2017 in the case of Amrapali Zodiac Developers Pvt. Ltd. vs. JCIT, Amrapali Sapphire Developers Pvt. Ltd. vs. JCIT Amrapali Princely Estate Pvt. Ltd. vs. JCIT passed by The Ld. Commissioner of Income Tax (Appeals) - 41, New Delhi for the Assessment Year 2012-13. 2. The Grounds of appeal of the above appeals are as under:- 2.1 ITA No. 3623/Del/2017 1. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in passing exparte order. 2. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in not providing proper opportunity to the assessee. 3. On the facts and circumstances of case and in law,....
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....d circumstances of case and in law, the order passed by Commissioner of Income Tax (Appeals) is against the principles of natural justice. 4. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in confirming the penalty of Rs. 19,53,145/- imposed by the assessing officer under section 271C of the Income Tax Act 1961. 7. On the facts and circumstances of case in law, the order passed by the assessing officer is contrary to the judgments of jurisdiction Delhi High Court. The appellant craves leave to add one or more ground of appeal or to alter/modify the existing ground before or at the time of hearing of appeal. 2.3 ITA No. 3625/Del/2017 1. On the facts and....
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..../2017 1. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in passing exparte order. 2. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in not providing proper opportunity to the assessee. 3. On the facts and circumstances of case and in law, the order passed by Commissioner of Income Tax (Appeals) is against the principles of natural justice. 4. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in confirming the penalty of Rs. 26,32,534/- imposed by the assessing officer under section 271C of the Income Tax Act, 1961. 5. On the facts and circumstances ....
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.... 7. On the facts and circumstances of case in law, the order passed by the assessing officer is contrary to the judgements of jurisdiction Delhi High Court. The appellant craves leave to add one or more ground of appeal or to alter/modify the existing ground before or at the time of hearing of appeal. 2.6 ITA No. 3628/Del/2017 On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in passing exparte order. 2. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in not providing proper opportunity to the assessee. 3. On the facts and circumstances of case and in law, the order passed by Commissioner of Income Ta....
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.... orders. A perusal of all the six orders of the Ld. First appellate authority in the above captioned appeals would show that all these orders were passed ex parte as the assessees were not represented before the Ld. First Appellate Authority. In all the six appeals the assesses have challenged the action of the Ld. Commissioner of Income Tax (Appeals) in not affording a proper opportunity to the assessee and in passing an ex parte order. Although, we do note that the assessees have been most casual in their approach and were not present before the Ld. Commissioner of Income Tax (Appeals) and have also chosen not to be represented before this Tribunal today, in the interest of substantial justice, we deem it fit to restore these appeals t....