Assessee's Appeal on Depreciation Claim Restored to CIT(A) Due to Lack of Diligence in Attendance.

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....Claim of depreciation as an application of income towards the income earned by the assessee society - It was the bounded duty of the parties i.e. assessee as well as the Department to appear before the Ld. CIT(A). Since, this was the assessee’s appeal, therefore it was all the more important for the assessee to appear before Ld. CIT(A). However, the assessee had not acted with due diligence - Matter restored before CIT(A) - AT....