9911796707
TMI Blog2021 (2) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... -parte order dated 26th March, 2019 of the Ld. CIT(A)-32, New Delhi relating to assessment year 2010-11. 2. The assessee is in its various grounds of appeal has challenged the order of the Ld. CIT(A) in sustaining the addition made by the AO in the order u/s. 147/144 of the Ld. CIT(A). 3. Facts of the case, in brief, are that the assessee is a company and is a non filer as per information availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he I.T. Act determined total income of the assessee at Rs. 5,99,609/-. 4. Since the assessee did not appear before the Ld. CIT(A) despite number of opportunities granted by her, the Ld. CIT(A) relying on the decision of Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattachargee and another reported in (1997) 118 ITR 461 (SC), the decision of the Tribunal in the case of CIT vs. Multiplan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to non appearance which is not as per law. 7. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Ld. CIT(A) with the direction to give 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 before the Ld. CIT(A) wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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