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2021 (4) TMI 1013 - AT - Income TaxDenial of natural justice - Unexplained investment u/s. 68 - CIT(A) has dismissed the appeal of the assessee ex-parte without providing proper opportunity to the assessee of being heard - HELD THAT:- On appeal, before the Ld. CIT(A) none appeared on behalf of the assessee on the given dates of hearing. Moreover, there is a long delay in filing the appeal before the Ld. CIT(A) for which the assessee had also not filed a petition seeking condonation of delay stating the reasons. Hence, the Ld. CIT(A) was left with no other option except to dismiss the appeal of the assessee. In this situation, find no much strength in the arguments advanced by the ld. AR. Considering the prayer and the submissions of the Ld. AR, the merger financial resource of the assessee and the nature of issues involved in the appeal, in the interest of justice,hereby condone the delay in filing the appeal before the Ld. CIT(A) and remit the matter back to the file of Ld. AO for de-novo consideration thereby providing one more opportunity to the assessee of being heard. At the same breath, also hereby caution the assessee to promptly co-operate before the Ld. Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate Orders in accordance with law and merits based on the materials on the record. Appeal filed by the assessee allowed for statistical purposes
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