2023 (2) TMI 50

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.... "AY"] 2015-16. 2. Pithily stated facts borne out of records are; 2.1 The assessee is a resident partnership firm engaged in the business as promoters, builders and developers, has e-filed its return of income [for short "ITR"] declaring total income of Rs.79,04,150/-, which was subjected to limited scrutiny by a notice u/s 143(2) of the Act. During the course of the regular assessment the assessee's authorised representative [for short "AR"] made detailed submission called for and considering the same, the Ld. AO framed the assessment u/s 143(3) of the Act accepting returned income without variation by an order dt. 07/12/2017. 2.2 Upon the receipt of intimation determining the tax demand, the assessee by an application u/s 154 of the A....

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....000/- due to software and typographical error was not covered by the provision of S.154. 4. The Assessee craves leave to add, alter, modify or substitute any of the grounds of Appeal at the time of hearing." 3. When case was called up at pre-scheduled physical hearing, none represented the assessee, in the interest of justice we proceed to adjudicate the matter following rule 24 of the ITAT-Rules, which empowers the Tribunal to decide the appeal ex-parte on merits where appellant does not appear in person or through its authorised representative and the same is done placing on record a no-objection from the respondent revenue. It is needless to mention that, proviso to said rule carves out an exception empowering the Tribunal to recall....