2021 (4) TMI 379

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....led by the assessee against the order of 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....

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....aring of the appeal." 3. At the outset, the Ld. AR submitted before me that the Ld. 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 submis....

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....orders passed by the Ld. Revenue Authorities do not call for any interference and appeal 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 befo....