2023 (6) TMI 1166

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....r, Sr.DR ORDER Per A.D. Jain, Vice 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 1....

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....ce he has erred in passing the order ex-parte by noting that the 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 inc....

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.... the ld. CIT(A), the ld. CIT(A), sustained the addition so made by 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 with....

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....T(A) and find that the appeal of the Assessee has been dismissed by passing 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 bef....