2021 (10) TMI 165

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....Anita, Addl. CIT ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 13, Chennai, both dated 25.06.2019 relevant to the assessment years 2014-15 and 2016-17. Besides challenging the grounds on merits, the assessee has mainly disputed the ex-parte order of the ld. CIT(A) in confi....

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....f the assessee at Rs..1,72,29,810/-. Against the rectification order, the assessee preferred an appeal before the ld. CIT(A). Despite affording various opportunities to the assessee, the ld. CIT(A) dismissed the appeal for want of prosecution. 3. On being aggrieved, the assessee is in appeal before the Tribunal. By filing various decisions of various courts, the ld. Counsel for the assessee has s....

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....Counsel for the assessee prayed for one more opportunity of being heard to the assessee for furnishing his explanation in support of his claim. In view of the above, we are of the opinion that to meet the ends of natural justice, one more opportunity may be given to the assessee to furnish details explanation in support of his claim before the ld. CIT(A). Accordingly, we set aside the appellate or....