TaxTMI 
TaxTMI 
2023 (6) TMI 1166
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....ce President: This is assessee's appeal against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.08.2022, for the Assessment Year 2008-09 taking the following grounds of appeal: 1. That on the facts, circumstances and legal position of the case, the Worthy CIT (A), Chandigarh in Appeal No. 1/10771/2019-20 dated 10.08.2022 has erred in passing that order in c....
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.... appellant did not file any reply or adjournment in proceedings even when the appellant had e-filed all applications on the portal and the same are visible even as on date. 2. Briefly, the facts are that in this case original assessment was made u/s 143(3) of the Income Tax Act, 1961 (hereinafter called 'the Act') at an income of Rs. 14,72,000/- which comprised of addition of Rs. 13,20,0....
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....y the AO by passing an ex-parte order observing that several opportunities were provided to Assessee to represent its case, but the Assessee failed to appear before him. 3. It has been submitted by the ld. Counsel for the Assessee that the foremost grievance of the Assessee is that the ld. CIT(A) has concluded the proceedings without proper perusal of the assessment record by passing an ex-parte ....
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....sing an ex-parte order, merely on the basis of the non-prosecution. We find that the ld. CIT(A) has dismissed the appeal without considering the material available on record, as also without going into the merits of the case. As such, an opportunity of hearing requires to be given to the assessee to represent his case fully before the Ld. PCIT. Even otherwise, it is trite ['S. Velu Palandar Vs. DC....