2021 (2) TMI 320

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....rder passed by learned Commissioner of Income Tax (Appeals) - 4 is against the facts of the case and principles of nature justice. 2. The contention of the learned Commissioner of Income Tax (Appeals) is not totally correct. 3. There were total two appeals for two different Assessment Years. 4. The appellant had appeared for the hearing, but details for other year under appeal was only called for. 5. The appellant was of the impression that only one year was taken at a time and hence did not provide any written submissions for the relevant year under appeal. 6. This was unintentional and purely coincidental. 7. The learned Commissioner of Income Tax (Appeals) failed to appreciate the fac....

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....) and estimated net profit of 5% on total receipts as per Form 26AS and made addition of Rs.  21,27,182/-. 4. Being aggrieved by the assessment order, the assessee preferred an appeal before the learned CIT(A). Before the learned CIT(A), the assessee neither appeared nor filed any details despite various opportunity of hearing was provided. Therefore, the learned CIT(A) left with no option disposed off the appeal filed by the assessee ex-parte and confirmed the additions made by the Assessing Officer towards estimation of profit on turnover reported as per Form 26AS. Aggrieved by the order of CIT(A), the assessee is in appeal before us. 5. The learned AR for the assessee submitted that the assessee could not appear before the low....