2021 (4) TMI 379

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....the Ld. CIT(A)-1, Hyderabad in appeal No. 10008/2018-19/ITO 12(5)/CIT(A)-1/Hyd/2019-20, dated 08/08/2019 passed U/s. 144 r.w.s. 250(6) of the Act for the A.Y. 2015-16. 2. The assessee has raised six grounds in his appeal and they are extracted herein below for reference:- 1. "The Ld. CIT(A) erred in facts and law while passing the order U/s. 144 of the Income Tax Act, 1961. 2. The Ld. CIT(A) ....

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....AO had passed ex-parte order U/s. 144 of the Act without providing proper opportunity to the assessee of being heard and made certain additions aggregating to Rs. 6,55,853/- and determined the total income at Rs. 9,09,270/-. It was further submitted that on appeal, the Ld. CIT(A) also did not consider the submissions of the assessee moreover, without providing adequate opportunity to the assessee ....

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....l of the assessee may be dismissed. 4. I have heard the rival submissions and carefully perused the materials on record. On examining the facts of the case, I find merit in the submissions of the Ld. DR. The ld. AO had posted the case on several occasions. However, none appeared on behalf of the assessee before the Ld. AO on the given dates of hearing and even before the Ld. CIT(A) the assessee c....