TaxTMI 
TaxTMI 
2023 (3) TMI 1232
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.... to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal: 01. That the Ld. Income Tax Officer Circle 1 (1 )(2), Ahmedabad has passed an order u/s 144 of the Income Tax Act, 1961 without considering return filled by the assesse and which is confirmed by CIT{A) is against the facts available on record and therefore the order passed may please be cancelled. 02. That the assesse has shown cash deposit of Rs. 11,53,000/- in their books of accounts, however addition made u/s 69A of the IT. Act which was confirmed by CIT(A) is against the Income Tax law and without jurisdiction, therefore it may please be deleted. 03. That the addition made by Ld. A.O. and confirmed by CIT(A) of Rs. ....
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....r any of the grounds till the appeal is finally heard and decided. 3. The issue raised by the assessee in ground No. 5 is that the learned CIT-A erred in deciding the appeal ex-parte to the assessee after ignoring the adjournment petition filed dated 26 October 2021. 4. At the outset, I note that the appeal was presented by the assessee before the Tribunal against the order of the learned CIT-A dated 31 October 2021 with the delay about 34 days. It was explained by the learned AR that the appeal has been filed within the extended time as provided by the Hon'ble Supreme Court in the MA No. 665 of 221 Cognizance for Extension of Limitation, reported in [2022] 134 taxmann.com 307 (SC). Accordingly, the learned AR prayed for the admission....
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....ch the court or tribunal can condone delay) and termination of proceedings. 5.1 The case of the assessee falls within the limitation period extended by the Hon'ble Supreme Court as discussed above. Accordingly, I condone the delay happened in filing the appeal by the assessee and proceed to adjudicate the issue on merit. 6. The facts in brief are that the assessee in the present case is a private limited company and was subject to the assessment under section 144 of the Act. At the outset, I note that there was no submission made by the assessee during the appellate proceedings. Thus, it is transpired that the appeal has been decided by the learned CIT-A without the assistance of the assessee. The relevant finding of the learned CIT-A....
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....erned authorities despite the fact that the opportunities for hearing were extended to them. But the crucial question arises how the appeal should be decided by the learned CIT-A in the absence of any cooperation from the side of the assessee. In such a scenario, the learned CIT-A indeed can pass order ex parte to the assessee but after considering the materials available on record. As such the learned CIT-A in the event of non-cooperation from the assessee, does not get the right to ignore the materials which are available on record. 8. On perusal of the assessment order, I find that the assessee time and again has contended that the amount of cash was deposited out of the opening cash balance available with it. To this effect the asses....