2021 (2) TMI 714

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....y the assessee is directed against the ex-parte order dated 26th March, 2019 of the Ld. CIT(A)-32, New Delhi relating to assessment year 2010-11. 2. The assessee is in its various grounds of appeal has challenged the order of the Ld. CIT(A) in sustaining the addition made by the AO in the order u/s. 147/144 of the Ld. CIT(A). 3. Facts of the case, in brief, are that the assessee is a company....

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....O invoking the provisions of section 144 of the I.T. Act determined total income of the assessee at Rs. 5,99,609/-. 4. Since the assessee did not appear before the Ld. CIT(A) despite number of opportunities granted by her, the Ld. CIT(A) relying on the decision of Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattachargee and another reported in (1997) 118 ITR 461 (SC), the decision of....

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....as simply dismissed the appeal of the assessee due to non appearance which is not as per law. 7. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Ld. CIT(A) with the direction to give one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is al....