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2019 (3) TMI 1573 - AT - Income TaxStay of demand - addition has been made are to the income of the assessee which is almost 16 times of the returned income without invoking the provisions of section 145 - as submitted that assessee has already paid almost 40% of the demand and therefore it deserves the stay for the balance sum - CIT A dismissed the appeal of the assessee for non-prosecution - HELD THAT:- The assessee was assessed at INR 27766070/- against the returned income of INR 1589760 by the learned assessing officer by making usual addition of INR 26,176,311/-on 29/12/2016. The assessee preferred an appeal before the learned CIT A who dismissed the appeal of the assessee as on 7 occasions the notices were issued to the assessee but he did not appear on he requested for adjournment. Therefore the assessee has preferred an appeal before us. On perusal of the conduct of the assessee before the learned CIT A wherein on 7 occasions he did not remain present before him in spite of the assessee paying almost 40% of the tax demand he does not deserve the stay. Hence to petition filed by the assessee is dismissed. Looking at the facts and circumstances of the case it is apparent that the learned CIT A has dismissed the appeal of the assessee for non-prosecution but not on the merits. Therefore it is imperative that the issue has to be decided on the merits of the case even if the assessee does not remain present before him. We have carefully considered the rival contention as well as perused the orders of the lower authorities. As the learned CIT A has not decided the issue on the merits of the case we set aside the whole issue back to the file of the learned CIT A with a direction to the assessee to remain present before him on 14/5/2019 and is make his submission before him. The learned CIT A is also directed to consider the submission of the assessee and decide the issue afresh on the merits of the case. - Appeal of the assessee is allowed for the statistical purposes.
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