2021 (3) TMI 4

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....g exparte order dated 30.07.2020 and consequently the impugned order deserves to be set aside and the matter restored to the "CIT(A)" for passing order afresh, after affording due and effective opportunity of being heard to the "appellant". 1.2 BECAUSE non-compliance of notices of hearing fixed for 20.04.2020 and 22.06.2020 was caused due to prevailing pandemic situation on account of COVID-19 and as such in terms of Gazette Notification No. 2 of 2020 dated 31.03.2020, the "CIT(A)" should have adjourned the hearing to a subsequent date instead of dismissing the appeal by passing the ex-parte order dated 30.07.2020. WITHOUT PREJUDICE TO THE AFORESAID 2. BECAUSE notice under section 143(2) dated 31.08.2015 issued th....

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.... as such the CIT(A) ought to have deleted the addition at least to that extent. 7. BECAUSE the authorities below have erred in law and on facts in invoking the provisions of section 56(2)(vii)(b) and on that basis in making/upholding the addition of Rs. 41,48,166/- on account of difference between the stamp value for stamp duty purpose and the actual purchase consideration paid by the assessee for purchasing the properties. 8. BECAUSE the enabling amendments in section 56(2)(vii)(b) were made effective from 01.04.2014 only, and as such the same were not attracted in the case in hand since the assessee had purchased all the purchases prior to 01.04.2014 and consequently the addition of Rs. 41,48,166/- .made/upheld by invoki....

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.... filed written submission through his authorized Representative. We have carefully perused the written submissions filed by the assessee wherein the assessee has pleaded that in Ground Nos. 1.1 and 1.2 the assessee has challenged the exparte order passed by the ld. CIT(A) during the peak of COVID-19, Pandemic crises. The assessee has also referred to the extra ordinary gazette notification by the Government of India and pointed out that the limitation for various compliance under the Income Tax Act and Wealth Tax Act etc. has been relaxed by the said gazette notification due to ongoing COVID-19, Pandemic. Thus, the assessee has pleaded that the assessee may be granted one more opportunity of hearing to present its case before the ld. CIT(A)....