2023 (11) TMI 1388

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....ctively. 2. First we take the appeal of assessee in ITA No. 260/Hyd/2023 for A.Y. 2009-10. In this appeal, though the assessee has raised as many as nine grounds, out of them, grounds 3, 4 and 6 are only the effective grounds. Grounds 3 and 4 are with respect to passing of ex parte order by the ld. CIT(A) and ground no.6 is with respect to disallowance u/s 40(a)(ia) of the Act at Rs. 3,54,62,432/- on Royalty and SAP maintenance expenditure. 3. In the other two appeals of assessee i.e., ITA Nos. 261 and 262/Hyd/2023, though assessee has raised many grounds, however, all the grounds are similar to that of the grounds of ITA No. 260/Hyd/2023 except the amounts involved. Hence, we are not reproducing all those grounds ....

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.... decided exparte as the assessee failed to comply notice dt. 24.12.2020 and 23.02.203. Para No. 5 of the order of ld. CIT(A) reads as under : "5. The following notices were given to appellant. The detailed chart regarding this is given as under : Notice issued u/s 250 Issued Date Fixing for hearing Remarks ITBA/NFAC/F/APL_1/2020- 21/1029218356(1) 24.12.2020 08.01.2021 Uncompiled by the appellant / assessee ITBA/NFAC/F/APL_1/2022- 23/1050037042(1) 23.02.2023 02.03.2023 Uncompiled by the appellant / assessee In response to the "Notice of Hearing" neither appellant nor his representative filed / forwarded any submissions." 8. Per contra, ld. DR submitted that the assessee has not ap....

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....e of ld. CIT(A) with a direction to pass a fresh speaking order after giving due opportunity of hearing to the assessee, in accordance with law. The assessee shall be at liberty to file documents, if any, as required for proving its case and the ld. CIT(A) shall consider such evidences, if any, filed by the assessee. Needless to say the ld. CIT(A) shall examine those documents / evidence filed by the assessee and also the other documents available on record. Accordingly, the appeal of assessee is allowed for statistical purposes. 10. In the result, the appeal of assessee in ITA No. 260/Hyd/2023 is allowed for statistical purposes. 11. As far as the other appeals of assessee i.e., ITA No. 261 and 262/Hyd/2023 are concerned, i....