2022 (2) TMI 753

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....hank Dundu Revenue by: Sri Sunil Goutam, Sr. AR ORDER PER A. MOHAN ALANKAMONY, A.M: This appeal is filed by the assessee against the order of the Ld. CIT(A)-4, Hyderabad in appeal No. 10037/15-16/ITO, Wd 16(1)/CIT(A)-4/Hyd/19-20, dated 28/02/2020 passed U/s. 144 r.w.s 250(6) of the Act for the A.Y. 2012-13. 2. The assessee has raised six grounds in its appeal and they are extracted ....

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....dings. 5. The Ld. CIT(A) has erred in sustaining the addition of Rs. 13,15,696/- in respect of the expenditure incurred under the head salaries and other benefits to the employees despite the fact that the appellant has submitted the details of salaries paid. 6. These and for any of the grounds that may be raised at the time of hearing, the appellant prays that the order of the L....

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....ase on merits. 4. At the outset, the Ld. AR submitted before us that the Ld. AO has passed ex-parte order without providing an opportunity to the assessee of being heard. On appeal the Ld. CIT(A) granted part relief to the assessee without giving due weightage to the submissions of the assessee. It was therefore pleaded that the matter may be remitted back to the file of the Ld. AO in order to ....

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....ubmissions and carefully perused the materials on record. On examining the facts of the case, We find merit in the submissions of the Ld. DR. The Ld. AO had given sufficient opportunities to the assessee. However, none appeared on behalf of the assessee before the Ld. AO. Even before the Ld. CIT (A), there was no effective representation by the Ld. AR to support the assessee's case. Therefore, the....