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2020 (10) TMI 1090 - AT - Income TaxCondonation of delay - delay of 51 days - HELD THAT:- Assessee has explained cause of delay, therefore, in the facts and circumstances of the case, we condone the delay of 51 days in filing the present appeal and admit the appeal for hearing. Claim of depreciation as an application of income towards the income earned by the assessee society - CIT(A) had passed an ex-parte order - HELD THAT:- As noticed that CIT(A) had passed an ex-parte order as nobody appeared on behalf of the assessee before CIT(A). On perusal of the order, we also noticed that initially the appeal was fixed for hearing and was adjourned from time to time on various occasions, but none attended on behalf of the assessee. As noticed that throughout the assessee remained non-cooperative despite availing several opportunities, therefore CIT(A) passed the impugned order, thereby taking into consideration, the statement of facts and the material placed on record. It was the bounded duty of the parties i.e. assessee as well as the Department to appear before the Ld. CIT(A). Since, this was the assessee’s appeal, therefore it was all the more important for the assessee to appear before Ld. CIT(A). However, the assessee had not acted with due diligence - aside the impugned order of the ld. CIT(A) and remand the matter back to the record of the ld. CIT(A) for deciding the appeal afresh on merits - Appeal of the assessee allowed for statistical purposes only.
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