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2019 (8) TMI 1409 - AT - Income TaxEx-parte dismissal of appeal by CIT(A) - penalty u/s 271(1)(c) - Addition of loss, additions towards disallowances of certain payments u/s 40A(2)(b) and disallowances of cash payments u/s 40A(3) - HELD THAT:- CIT(A) had dismissed appeal filed by the assessee ex-parte for non prosecution by the assessee, even though various notices were issued fixing the case for hearing as narrated by the CIT(A) in his appellate order - although, the Ld.CIT(A) had dismissed appeal filed by the assessee ex-parte, but decided the issue of levy of penalty u/s 271(1)(c) on merit by discussing the issue, in light of facts brought out by the AO. But, fact remains that the Ld.CIT(A) has decided appeal behind the back of the assessee, without hearing from the aggrieved party. No litigant would derive any benefit by not prosecuting its appeal filed before the appellate authorities, rather it would cause inconvenience to the aggrieved party, in case appeal is dismissed for non prosecution. Therefore, when the party is not appear for hearing, there should be some compelling reasons, beyond the control of the assessee, which prevented from appearance before the authorities to explain the case. In this case, assessee submitted that the assessee could not appear before the AO, due to the reasons beyond its control - restore the appeal to file of the CIT(A) and direct him to decide the appeal on merits - Decided in favour of assessee for statistical purposes.
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