TaxTMI 
TaxTMI 
2021 (3) TMI 47
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....arned Commissioner of Income Tax (Appeals)-22, New Delhi ("the Ld. CIT(A"), for the assessment year 2012-13, IGT Solutions Pvt. Ltd.("the assessee"), preferred this appeal. 2. Brief facts are that the assessee is a company engaged in the business of providing information technology Software Solutions and BPO Services to travel industry. For the assessment year 2012-13, they have filed their retur....
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.... in this case is against the principles of Natural Justice; that observation of Ld. CIT(A) that the assessee did not comply with the notices and did not file any submissions is far from truth; and that the non-adjudication of issues on merits by the CIT(A) is erroneous. 5. When the matter is called today for hearing, there is no representation on behalf of the assessee. The notice sent to the ass....
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....ps and the non-serv ice of notice in this matter is solely attributable to the conduct of the assessee. In these circumstances, we find no option, but to proceed with the matter, basing on the material available on record. 6. It is the submission of the Ld. DR that when the assessee does not show any interest in pursuing the matter, the Ld. CIT(A) had no option but to deal with the same in the ab....
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....n the absence of assessee also the papers will speak for themselves. Instead of dismissing the appeal in limini, the Ld. CIT(A) should have taken little more effort and care to delve deeper into the merits of the case and should have recorded the for reasons to dismiss the appeal. This exercise should have been undertaken by the Ld. CIT(A) because being a statutory appellate authority, it is not o....