TMI Blog2021 (1) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... l on merit and cannot dismiss the appeal on account of non-prosecution. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee is a company and filed its return of income on 28th June, 2015 declaring loss of ₹ 1,20,92,632/-. The AO completed the assessment u/s 143(3) r.w. section 144 of the Act at a total income of ₹ 1,93,42,963/- wherein he made addition of ₹ 3,14,35,595/- u/s 68 of the Act. In appeal, the ld.CIT(A) dismissed the appeal on account of non-appearance of the assessee by relying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce by the assessee before him by relying on the decision of the Hon ble Supreme Court in the case of B.N. Bhattacharjee and Anr. (supra) and the decision of the Hon ble Bombay High Court in the case of Chemipol vs. Union of India (supra). However, he has not decided the appeal on merit which he is required to do. As per the provisions of the Income-tax Act, the ld.CIT(A) has to decide the appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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