2021 (11) TMI 35

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.... CIT(A), Valsad has erred in law and on facts to dismiss appellant's appeal without going into the merits of his case and without deciding any of the grounds raised by the appellant in his appeal by presuming that the appellant is not interested in perusing his appeal. [2] Lr. CIT[A],Valsad has erred in law and on facts to dismiss appellant's ground for invocation of provisions of section 147 of the Act invoked by the A.O. only on account of cash deposit of Rs. 26.00 Lacs in his bank account with B.O.B. in F.Y.2010- 11.He has not adjudicated the said ground and there by dismissed the same. [3] Lr. CIT[A],Valsad has erred in law and on facts to confirm addition of Rs. 26.00 Lacs made by the A.O. on account of unexplained cash credit u/s ....

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....not attend the hearing as the assessee is employed with Marine Company and had to stay on high sea due to his employment for several months and some time for more than six months. During the relevant period that is from month of April 2017 to December 2017, the assessee was not available his AR could not made compliance. 4. The ld. AR further submits that the assessee has good case on merit and is likely to succeed if one more opportunity of hearing is granted to him to explain the facts before ld.CIT(A). The ld.AR for the assessee prayed that the assessee may be given one more opportunity to represent his case before the ld.CIT(A). The ld.AR further submits that the ld.CIT(A) passed the ex-parte order without discussing the merits of the ....