2020 (5) TMI 353

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....A KAMBLE, JM This appeal is filed by the assessee against the order dated 23/01/2019 passed by CIT(A)-Hisar, for Assessment Year 2009-10. 2. The grounds of appeal are as under:- "1. That both the initiation of proceedings under section 147 of the Act and, completion of assessment under section 147/143(3) of the Act were without jurisdiction and hence deserve to be quashed as such. 1.1 That s....

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....f the appeal ex-partee without granting any fair opportunity of being heard to the appellant. 2.1 That the learned Commissioner of Income Tax (Appeals) has failed to appreciate that there was reasonable cause for the appellant for not causing appearance on the dates fixed for hearing and as such disposal of the appeal without granting fair, meaningful and proper opportunity is untenable. 2.2. ....

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....t is also prayed that, addition made and sustained by the learned Commissioner of Income Tax (Appeals) may kindly be deleted and, appeal of the appellant be allowed" 3. The assessee did not file return of income for Assessment Year 2009-10. Return declaring total income amounting to Rs. 24,600/- was filed by the assessee on 19/09/2016 in response to notice u/s 148 of the Income Tax Act, 1961. Th....