2015 (3) TMI 1341

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.....   This is an appeal filed by assessee against the order of Ld. CIT(A) dated 18.03.2013. The assessee has raised various grounds of appeal regarding various additions made by A.O. 2. Ground No.1 of appeal relates to grievance of assessee whereby it has submitted that additional evidence filed by it was not accepted by Ld. CIT(A). Ld. A.R. at the outset, invited our attention to the relevant .....

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..... /s 143(3) of the Act. However Ld. CIT(A) has noted form the records that assessee on various dates had not attended the assessment proceedings and even observing that A.O. had imposed penalty u/s 271(1)(c) and therefore, he held that sufficient opportunities were provided to assessee and, therefore, after calling remand report from A.O., he did not consider the additional evidence and proceeded to .....

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