TaxTMI 
TaxTMI 
2022 (11) TMI 907
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....n arise out of separate assessment order passed under section 144 r.w.s. 147 of Income-Tax Act (Act). In all appeals the assessee has raised certain common grounds of appeals, therefore, all the appeals were clubbed, heard together and are decided by common order to avoid the conflicting decisions. For appreciation of fact the fact in appeal in ITA No. 78/SRT/2022 are treated as "lead" case. The assessee has raised the following grounds of appeal: - "1. On the facts and in the circumstances of the case as well as on the subject, the learned Assessing Officer has erred in reopening the assessment u/s 147 by issuing notice u/s 148. 2. On the facts and in the circumstances of the case as well as law on the subject, the learne....
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....due to the pandemic situation, which was out of control of the assessee. The ld AR for the assessee submits that the Hon'ble Supreme Court in Suo Moto Writ Petition No. (C) No. 3 of 2022 has directed to condone the delay between the period of 15.03.2020 to 28.02.2022 and further allowed 90 days' time from 01.03.2022 in filing appeal before various forums. The assessee has filed her three appeals within the grace period allowed by Hon'ble Apex Court. The ld AR for the assessee prayed to condone the delay. 4. On the other hand, the ld. Senior departmental representative (Sr-DR) for the Revenue submits that the Bench may take decision in accordance with law. 5. We have considered the rival submissions of both the parties on the plea ....
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....or ITBA portal given in Form-36 of Appeal Form at the new address given in Form-36. 7. On the other hand, Ld. Sr-DR for the Revenue opposed the contentions of Ld. AR for the assessee and would submit that assessee was given sufficient and reasonable opportunities of hearing, however, the assessee failed to make any compliance despite the service of three consecutive days and now assessee does not deserve further opportunity. 8. We have considered the rival submissions of both the parties and have gone through the orders of the authorities below. We find that Assessing Officer passed assessment order under section 144 r.w.s. 147 30.10.2018. In the assessment order, the Assessing Officer made treated the long term capital gains (LTCG fo....
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....sent case that NFAC/Ld. CIT(A) passed ex parte order without adjudicating the grounds of appeal raised by the assessee and the assessee was not afforded fit and proper opportunity, thus, we are of the view that assessee deserves hearing on merit. Therefore, the grounds of appeal raised by assessee are restored back to the file of NFAC/Ld. CIT(A) to adjudicate all the grounds of appeal on merit. Needless to say that before passing the order, NFAC/ ld. CIT(A) shall grant fair and proper opportunity of hearing to the assessee. The assessee is also directed to appear before NFAC/Ld. CIT(A) as and when the date of hearing and to provide all necessary evidence & information without any further delay and not to seek adjournment without any valid r....