2021 (5) TMI 72

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....his appeal is filed by the assessee against the order of the Ld. CIT(A)-4, Hyderabad in appeal No. 10775/16-17/ITO, Ward-13(1)/CIT(A)-4/Hyd/18-19, dated 30/11/2018 passed U/s. 144 r.w.s 147 and U/s. 250(6) of the Act for the A.Y. 2011-12. 2. The assessee has raised four grounds in his appeal and they are extracted herein below for reference:- "1. The order of the learned Income Tax Off....

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.... limit was explained. For reference, the relevant portion from the affidavit is extracted herein below:- " ........ 2 That the appellant obtained certified copy of the order of the Ld. CIT(A) on 30/11/2018 from his counsel but due to illness and other reason could not file appeal before ITAT on time. 3. That there is a delay of 170 days in filing the previous appeal whic....

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....the Ld. AR submitted before us that the Ld. A.O. as well as the Ld. CIT(A) had passed ex-parte orders U/s. 144 r.w.s 147 & 250 of the Act respectively and without affording proper opportunity of being heard. It was therefore pleaded that the matter may be remitted back to the file of the Ld. A.O., in order to provide one more opportunity to the assessee of being heard. Ld. DR, on the other hand, v....

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....ore the Ld. AO as well as before the Ld. CIT(A). Therefore, the Ld. Revenue Authorities were left with no other option except to adjudicate the appeal based on the material available on record. In this situation, I do not find much strength in the arguments advanced by the ld. AR. However, considering the issues involved in the appeal as well as the prayer of the Ld. AR, in the interest of justice....