2020 (3) TMI 1508

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..../2019 for A.Y 2007-08: 2. The brief facts of the case are as under: The appellant is an individual. The appellant has filed the return of income on 31.07.2007 for the A.Y 2007-08 disclosing total income of Rs. 10,32,080/-. There was no scrutiny proceedings against this return of income. Subsequently, based on information received from DDI (Inv.), Unit-III(2), Chennai that the appellant had purchased land admeasuring 7 acres and 11 acres located at Hafeezpet Village, Serillingampally Mandal, R.R. District, Hyderabad for a consideration of Rs. 96,25,000/- vide sale deed No. 24498/06 and in Survey No. 56 for a value of Rs. 1,77,50,000/- registered vide sale deed No. 24497/06 respectively on 02.12.2006. The total value paid for the above ....

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..../-. 5. Being aggrieved by the above assessment, an appeal was preferred before ld. CIT(A), who vide impugned order dismissed the appeal without condoning the delay of 05 days in filing the appeal. Being aggrieved by the order of Ld. CIT(A), the appellant is in appeal before us in the present appeal. 6. The ld. AR submitted before us that though we have filed petition for condonation of delay was filed before Ld. CIT(A) praying condonation of delay. It is contended before us that the Ld. CIT(A) ought to have appreciated that the delay of 5 days had occurred on account of ill-health of the Managing Director of the appellant-company. On the other hand, the Ld. Sr. DR opposed above submission. 7. We heard the rival submissions and peru....

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....as preferred before ld. CIT(A). The appeal was posted for hearing on 15.10.2019 vide hearing notice dated 01.10.2019 by Ld. CIT(A). Again, the matter was adjourned on 21.10.2019 calling upon the appellant to furnish one full set copy of e-appeal filed and with the noting that it was a final opportunity and in the event of non-compliance the appeal would be decided based on the documents available on record. On the next date of hearing on 21.10.2019, no appearance was caused therefore, the Ld. CIT(A) had proceeded to dismiss the appeal exparte for non-rectification of the defects such as for non-enclosing of notice of demand etc. Being aggrieved by the order of Ld. CIT(A), the appellant is in appeal before us in the present appeal. 11. Fr....