2022 (8) TMI 1472

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....varaman, Advocate For the Respondent : Shri AR.V. Sreenivasan, Addl.CIT ORDER PER MAHAVIR SINGH, VICE PRESIDENT This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-1, Madurai in ITA No.0518/2014-15 dated 20.08.2019. The assessment was framed by the ITO, Ward 1(1), Virudhunagar for the assessment year 2011-12 u/s.143(3) of the Income Tax Act, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e assessee firm was dealer in Hero Honda vehicles and due to termination of Hero Honda dealership and misunderstanding between the partners, the assessee could not file appeal. There was another reason that the assessee deponent properties were attached by the Tax Recovery Officer dated 27.09.2020 and due to that also, the assessee could not file appeal for these 64 days. Thereafter, nationwide lo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntentions and gone through facts and circumstances of the case. We have noticed that the CIT(A) posted the matter for hearing on atleast 14 times but none was present except one Shri K. Suresh Kumar, CA appearing on 25.10.2016 and 11.11.2016. The CIT(A) decided the appeal ex-parte dismissing the appeal. Even, we noticed from the penalty order passed u/s.271(1)(c) r.w.s. 274 of the Act dated 26.09.....