2021 (4) TMI 706

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....alleged failure by the appellant to file it electronically and hence Your Appellant prays that the order passed by Ld. CIT(A)-13, Ahmedabad be quashed and the appeal be restored to his file for disposal afresh after giving the reasonable opportunity of being heard to the appellant.. 2. Such other relief(s) to which the appellant may be lawfully entitled to." 2. Brief facts of the case are that the assessee is a NRI (Non Resident Indian). No Return of Income was filed by the assessee for the A.Y. 2007-08. The Assessing Officer (AO) received information that assessee invested Rs. 4 lakhs in Unit Trust of India (UTI) Mutual Fund. On the basis of such information, the case was reopened under section 147 of the Act. A notice under section 148....

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....sessee is a resident of District Bharuch. 5. None appeared on behalf of the assessee, nor is any application for adjournment filed on record. 6. Perusal of record reveals that authority letter in favour of Shri Kamlesh N. Bhatt, CA is on record. Therefore, we left no option except to decide the appeal after hearing of submission of Ld. Departmental Representative (DR) for the Revenue and the material available on record. 7. The Ld. DR for the Revenue submits that the assessee filed paper appeal before Ld. CIT(A), instead of filing appeal electronically. The Ld. DR further submits that in para 1.4 of the impugned order, Ld. CIT clearly held that the assessee filed paper appeal after cut-off date as provided in CBDT Notification No. 50637/....