2025 (6) TMI 304

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....ng the facts and circumstances of the case. 2. The ld. AO was not justified in passing the order, which is bad in law, void ab initio, barred by limitation, illegal, contrary the facts and circumstances of the case, liable to be annulled. 3. The Ld. CIT(A) was not justified in confirming the order which is bad in law, void ab initio, barred by limitation, illegal, contrary the facts and circumstances of the case, liable to be annulled. 4. The ld. CIT(A) was not justified in ex-parte dismissing the appeal of the appellant, without deciding the appeal on merits, and that a fair and meaningful opportunity was not available to the appellant to present his case." 2. The relevant facts emanating in this case have bee....

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....the appellant vide hearing notices dtd. 18.02.2021, 24.03.2021, 24.05.2021, 07.07.2021 & 04.08.2021. However, the appellant all along remained non-complaint before the CIT(A). Under these circumstances, the said appeal was dismissed vide order dated 16.11.2021. 2.3 Aggrieved against the order dtd. 16.11.2021 of CIT(A), NFAC, the appellant had filed her second appeal before Hon'ble ITAT, Indore with a delay of 269 days. On request of the appellant for condonation of the delay in filing the appeal on the ground of imprisonment of appellant's husband, Hon'ble ITAT, Indore condoned the delay and has set aside the matter to CIT(A), NFAC with direction to provide one more opportunity to the appellant who was also directed to ....

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....efore 12.08.2024, but on the appointed date no submission was furnished. Subsequently, several opportunities of hearing were given to the appellant as narrated below:- Sr.No. Date of notice issued Date of hearing Particulars 1. 26.07.2024 12.08.2024 Notice issued, but no response from the appellant. 2. 20.08.2024 04.09.2024 Notice issued, but no response from the appellant. 3. 01.10.2024 16.10.2024 Notice issued, but no response from the appellant. 4. 13.12.2024 30.12.2024 Notice issued, but no response from the appellant. As can be seen from the above table the appellant was given ample opportunities by way of notices issued as narrated above. However, the appellant/AR ha....

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....d order dtd. 21.04.2023 of Hon'ble ITAT etc." 4. This is the second round of litigation. In this second round of litigation, as evident from Paras 4, 4.1 and 4.2 the Ld. CIT(Appeals)/NFAC observed that in this round also, the assessee has not come forward with any response despite four opportunities to the assessee and despite categorical directions of the ITAT that too even a period of 21 months from the date of issue of such directions. The assessee has neither filed any submissions or evidence which are in clear defiance to the directions of the Tribunal in the first round while providing one more opportunity to the assessee. The assessee has been persistently non complier of the hearing notices and has always evaded the process o....