2025 (3) TMI 2194

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.... to law, facts of the case and material on record. 1. The Commissioner of Income tax (Appeals) grossly erred in deciding the appeal without giving adequate opportunity to the assessee. The Commissioner of Income tax (Appeals) failed to appreciate that the assessment order dated 25.12.2017 passed by learned assessing officer is without jurisdiction and void-ab-initio and is liable to be quashed, The Commissioner of Income tax (Appeals) failed to appreciate that admittedly that out of four notices referred in the appellate order, only one notice dated 31/08/2018 was sent to the correct address of the assessee and all the other notices issued subsequently were sent to erstwhile address of the assessee. 2. The learned....

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....an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 25/01/2019, dismissed the Appeal of the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 25/01/2019, the Assessee preferred the present Appeal on the grounds mentioned above. 4. None appeared for the Assessee when the Appeal is called. The order sheet reveals that in most of the occasions no one appeared on behalf of the Assessee and whenever the representative of the Assessee appeared only sought for adjournment and never argued the Appeal. On the last occasion i.e. 10/03/2025, once again an application for adjournment has been moved by the Assessee and the Appeal has been adjourned to 12/03/2025 as last chance to the Assessee. Even on this day i.e. 12/03/2025, nei....

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.... the Assessee to file the details. Even after availing several opportunities the Assessee has not field many details or submissions on the merits except reiterating for transfer of the case. Considering the same, the assessment order came to be passed u/s 144 of the Act by assessing the loss of the Assessee at Rs. 16,22,73,334/- as against the return loss of Rs. 21,37,59,340/-. Though the Assessee filed Appeal before the Ld. CIT(A), even after service of several notices the Assessee has not put forth any argument, filed any submission or any document to support the claim of the Assessee. Therefore, the Ld. CIT(A) has dismissed the Appeal of the Assessee. Even before the Tribunal, the Assessee has also sought for transfer of the present Appe....