2021 (3) TMI 211

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....eal filed by the assessee is directed against the ex parte order dated 3rd April, 2019 passed by Ld. CIT(A) -3, New Delhi relating to assessment year 2015-16. 2. Although a number of grounds have been raised by the assessee, these all relate to the ex parte order of the Ld. CIT(A) in dismissing the appeal for non prosecution and thereby sustaining the addition made by the AO u/s 41(1) of the In....

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....e assessee due to non prosecution by relying the decision of Hon'ble Supreme Court in the case of CIT vs. B N Bhattacharya 118 ITR 461 (SC) and the decision of the Tribunal in the case of CIT vs. Multiplan India Pvt. Ltd. reported in 38 ITD 320 (Delhi). He has not decided the appeal on merit and the so-called decision on merit also is very cryptic in two/three lines. As per the provisions of secti....