2021 (2) TMI 600

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....his appeal filed by the assessee is directed against the order of Ld.CIT(A)-1, Nashik, dated 02.12.2019 passed ex-parte, whereby he dismissed the appeal of assessee for non prosecution. 2. The assessee in the present case is an individual. As per the information received by the Assessing Officer, the assessee had sold the ancestral non-agricultural land owned jointly by him at Igatpuri, Dist. N....

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....sessee's share of long term capital gain as computed by him at Rs. 32,73,125/- was brought to tax by the Assessing Officer in the hands of assessee. 3. Against the order passed by the Assessing Officer u/s 144 / 147 of the Act, an appeal was preferred by the assessee before the ld. CIT(A) challenging the addition made by the Assessing Officer on account of long term capital gain and since there....

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.... a sufficient cause for non compliance to the notices issued by the ld. CIT(A) fixing the appeal for hearing from time to time and the ld. CIT(A) was not justified in dismissing the appeal of the assessee for non prosecution without giving proper and sufficient opportunity of being heard and without going into the merits of the issue raised in the said appeal. 5. As per specific provisions cont....