TMI Blog2020 (3) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... o be represented before this Tribunal today, in the interest of substantial justice, we deem it fit to restore these appeals to the file of the Ld. Commissioner of Income Tax (Appeals) with the direction to adjudicate the appeals of the assessees on merits after giving proper opportunity to the assessees to present their cases. It is so directed accordingly. We also direct the assessees to comply with the notices issued by the office of the Ld. First appellate authority and fully cooperate in the first appellate proceedings when called upon to do so failing which the Ld. First appellate authority shall be at liberty to proceed ex parte qua the assessees and adjudicate these appeals on merits in accordance with law. - ITA No. 3623 to 3628/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer of treating the assesee as an assessee in default. 5. On the facts and circumstances of case and in law, the CIT(A) erred n confirming the action of assessing officer of holding that the assesee was liable to deduct TDDS on payment of ₹ 1,43,61,361/- 6. On the facts and circumstances of case and in law, the CIT(A) erred in confirming the action of the assessing officer of creating demand of ₹ 19,53,145/- (₹ 14,36,136/- on account of alleged TDS and ₹ 5,17,009/- on account of alleged interest u/s 201(1A) of the Income Tax Act, 1961) 7. On the facts and circumstances of case in law, the order passed by the assessing officer is contrary to the judgments of jurisdiction Delhi High Court. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the facts and circumstances of case and in law, the order passed by Commissioner of Income Tax (Appeals) is against the principles of natural justice. 4. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in confirming the action of assessing officer of treating the assesee as an assessee in default. 5. On the facts and circumstances of case and in law, the CIT(A) erred n confirming the action of assessing officer of holding that the assesee was liable to deduct TDS on payment of ₹ 1,91,45,700/- 6. On the facts and circumstances of case and in law, the CIT(A) erred in confirming the action of the assessing officer of creating demand of ₹ 26,32,534/- (₹ 19,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 1. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in passing exparte order. 2. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in not providing proper opportunity to the assessee. 3. On the facts and circumstances of case and in law, the order passed by Commissioner of Income Tax (Appeals) is against the principles of natural justice. 4. On the facts and circumstances of case and in law, the Commissioner of Income Tax (Appeals) erred in confirming the action of assessing officer of treating the assesee as an assessee in default . 5. On the facts and circumstances of case and in law, the CIT(A) erred in confirming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case and in law, the order passed by the assessing officer is contrary to the judgments of jurisdiction Delhi High Court. The appellant craves leave to add one or more ground of appeal or to alter/modify the existing ground before or at the time of hearing of appeal. 3. Since all these appeals involved identical issues, they were taken up together for hearing and are disposed of by this common order for the sake of convenience. 4. None was present on behalf of the assessees/appellants when the appeals were called out for hearing. Also no adjournment application in any of the appeals was received. Looking into the facts and circumstances of the case, we proceed to hear these appeals ex parte qua the assessees/appellants. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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