2021 (6) TMI 810

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s appeal is field by the assessee against the order of the Ld. CIT(A)-1, Hyderabad in appeal No. 10358/2018-19/ITO 12(5)/CIT(A)-1/Hyd/2019-20, dated 29/07/2019 passed U/s. 144 r.w.s 250(6) of the Act for the AY 2016-17. 2. The assessee has raised four grounds in his appeal and they are extracted herein below for reference:- "1. On the facts and in the circumstances of the case, the ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0/-. Subsequently, the assessee filed revised return on 24/04/2017 admitting his total income as Rs. 10,82,500/-. The case of the assessee was taken up for scrutiny and the assessment was completed on 8/12/2018 u/s. 144 of the Act because the assessee failed to respond to the notice of the ld. AO. Based on the materials before the Ld. AO, the Ld. AO made addition of Rs. 4,67,318/- estimating the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ard the rival submissions and carefully perused the materials on record. On perusing the order of the ld. CIT(A), it appears that the Ld. CIT(A) has not adhered to the provisions of section 251(2) of the Act. The Ld. AO has also passed an ex-parte order due to the non-cooperation of the assessee. Considering these facts, in the interest of justice, I hereby remit back the entire matter back to the....