2019 (8) TMI 1926

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.... ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER This is an appeal filed by the Assessee directed against the order of the Commissioner of Income Tax (Appeals)-II, Madurai ('CIT(A)' for short) dated 27.08.2014 for the Assessment Year (AY) 2007-2008. 2. At the outset, there is a delay of One Thousand Five Hundred Thirty Three days in filing the present appeal by the assessee. The assessee had file....

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....or that the order of the Learned Commissioner of Income Tax u/s. 144 of the Income Tax Act, 1961 is opposed to law, facts and circumstances of the case. 2. For that the Learned Commissioner of Income Tax erred in passing an ex-parte order without allowing proper opportunity of being heard. 3. For that the Learned Commissioner of Income Tax erred in confirming the addition of Long Term Capita....

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....such other grounds that may be adduced before or during the hearing of the appeal, it is prayed that the Hon'ble Tribunal may be pleased to cancel the assessment and/or to delete the addition made in the assessment order and pass such other orders as the Hon'ble Tribunal may deem fit''. 4. The brief facts of the case are as under: The appellant is an individual engaged in the business of real e....

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.... brokerage of H1,61,410/-. 5. Being aggrieved, an appeal was preferred before the ld. CIT(A), who vide impugned order had confirmed the addition on account of long term capital gains, however, deleted the addition on real estate brokerage. Despite notice, none appeared on behalf of the assessee, the ld. CIT (A) disposed the appeal on merits. 6. Being aggrieved by the order of the ld. CIT(A), the....