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2021 (4) TMI 106 - ITAT CHANDIGARHOrder passed u/s. CIT-A u/s 250(6) - non speaking order - Disallowance on account of late payment of ESI and EPF and Labour Welfare Expenses - HELD THAT:- Considering the fact that the order passed by the Appellate Authority ld. AR was an ex-parte order the ld. AR was required to address the reasons for staying non-represented before the said Authority and not availing of the Appellate Forum provided under the Statute. As deemed appropriate to set aside the impugned order back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. It is directed that fresh/supporting evidences etc. which the assessee may need to file shall be admitted. The assessee in its own interests is directed to ensure full and proper participation before the said authority. Appeal of the assessee is allowed for statistical purposes.
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