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2020 (9) TMI 721 - AT - Income TaxEx-parte order passed by CIT-A - Denial of natural justice - non giving opportunity of hearing to the respective assessee - addition u/s 68 - HELD THAT:- From the perusal of the order of the CIT(A) can be seen that the notice were issued to the assessee and on two occasions, the assessee sought time before the CIT(A). The respective assessee have not made out any case as regards to the non appearance before the CIT(A) despite giving proper opportunity. Therefore, we are imposing cost of ₹ 5,000/- in each case which should be paid by the respective assessee to the Prime Minister’s relief fund. The CIT(A) has not discussed the merit of the case and passed ex-parte order. It will be appropriate to remand back this issue in entirety to the file of the CIT(A).The appeal of the assessee is partly allowed for statistical purpose.
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