TaxTMI 
TaxTMI 
2020 (10) TMI 139
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....years 2013-14, 2014-15 and 2015-16. Since, facts are identical and issues are common, for the sake of convenience these appeals were heard together and are being disposed off, by this consolidated order. 2. The assessee has more or less raised common grounds of appeal for all the assessment years. Therefore, for the sake of brevity, the grounds of appeal filed for the assessment year 2013-14 are reproduced as under:- "1. For that the order of the Learned Commissioner of Income Tax (Appeals) - 19, Chennai u/s. 250 of the Income Tax Act, 1961 is opposed to law, facts and circumstances of the case and the principles of natural justice. 2. For that the Learned Commissioner of Income Tax (Appeals) erred in dismissing the ....
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....time of hearing, the Authorized Representative for the assessee submitted that there is a delay of 71 days in filing of all these appeals before the Tribunal for which necessary petition along with sworn affidavit has been filed for condonation of delay. The learned AR for the assessee referring to the affidavit filed by the assessee submitted that delay in filing of appeals before the Tribunal is due to inadvertent mistake of the counsel of the assessee, who handled tax matters before the Assessing Officer as well as the learned CIT(A). The learned AR further submitted that the learned CIT(A) has dismissed the appeals filed by the assessee ex-parte, for non-appearance of the assessee on the date of hearing and served the order through e....
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....eals is mainly because of mishandling of tax proceedings before the authorities by the earlier Consultant, who had handled the tax matters of the assessee for which the assessee cannot be penalized. Therefore, taking note of overall facts and circumstances of the case and also considering the reasons given by the assessee, we deem it appropriate to condone the delay in filing appeals to decide the issues on merits. Accordingly, the delay in filing of appeals is condoned and appeals of the assessee are admitted for hearing. 6. The brief facts of the case as coloured out from appeal for assessment year 2013-14 are that the assessee is a private limited company which is engaged in the business of financing two wheelers sold through its g....
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....by the assessment order, the assessee preferred an appeal before CIT(A). Before the learned CIT(A) also, the assessee neither appeared nor filed any details to justify its case, which is evident from the fact that despite six opportunity of hearings was provided to the assessee, there was no response from the assessee to avail opportunity to file the details. Therefore, the learned CIT(A) has proceeded to pass ex-parte order by following the decision of the Hon'ble Supreme Court in the case of CIT Vs.B.N.Bhattacharjee and Another (118 ITR 461) and dismissed the appeal filed by the assessee in limine. The learned CIT(A) has also rejected various grounds of appeal taken by the assessee on additions made by the Assessing Officer on the ground ....
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.... to the authorities and justify its case along with necessary evidence. In case, the assessee does not choose to appear before the authorities, then the authorities are left with no other option but to proceed to pass an order in accordance with law on the basis of materials available on record, but, at the same time, the authorities are bound to dispose of the appeal filed by the assessee on merits on the basis of materials available on record. In this case, on a perusal of the order passed by the learned CIT(A), we find that the CIT(A) has dismissed the appeals filed by the assessee ex-parte in limine without discussing the issues on merits. Therefore, we are of the considered view that the appeals need to go back to the file of CIT(A) to....