TaxTMI 
TaxTMI 
2021 (4) TMI 1126
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....r the A.Y. 2014-15. ITA No. 1737/Hyd/2019 is quantum appeal and ITA No. 1738/Hyd/2019 pertains to penalty appeal. Both these appeals are filed against the orders of the Ld. CIT(A)-7, Hyderabad in appeal Nos. 0160 & 0162/CIT(A)-7/2017-18, dated 23/08/2019 passed U/s. 144 & 271A r.w.s 250(6) of the Act. 2. In ITA No. 1737/Hyd/2019, the assessee has raised six grounds in his appeal and they are extr....
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....ime of hearing." 3. In ITA No. 1738/Hyd/2019, the assessee has raised three grounds in his appeal and they are extracted herein below for reference:- "1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The Ld. CIT(A) erred in confirming penalty U/s. 271A of Rs. 25,000/- levied by the Assessing Officer. 3. Any other ground that may be urged at the time of hearing." ITA....
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....of hearing, neither the assessee nor his Representative appeared before the Ld. AO and even before the Ld. CIT (A) the assessee could not substantiate his claim with evidence. Under these circumstances, the Ld. Revenue Authorities had no other option but to pass orders on merits based on the materials available on record. Hence, it was pleaded that the orders passed by the Ld. Revenue Authorities ....
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....l, in the interest of justice, I hereby remit the matter back to the file of Ld. AO for de-novo consideration thereby providing one more opportunity to the assessee of being heard. At the same breath, I also hereby caution the assessee to promptly co-operate before the Ld. Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate Ord....