TMI Blog2021 (2) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... or the decision. However, in the instant case, the Ld. CIT(A) without disposing the issue on merit has simply dismissed the appeal of the assessee due to non appearance which is not as per law. 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 he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a non filer as per information available on the i-taxnet of the department at Non filing Monitoring System (NMS), Cycle-1, for the assessment year 2010-11. It was found from the perusal of the Individual Transactions Statement (ITS) that the assessee company has received contract receipts of ₹ 5,33,723/- and rent of ₹ 65,886/-. The AO, therefore, after recording reasons issued notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Tribunal in the case of CIT vs. Multiplan (India) Ltd. reported in 38 ITD (Delhi) 320 and various other decisions dismissed the appeal filed by the assessee. 5. Aggrieved with such order of the Ld. CIT(A), the assessee is in appeal before the Tribunal. 6. None appeared on behalf of the assessee at the time of hearing, However, it was seen that the Ld. CIT(A) has passed the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is also hereby directed to appear before the Ld. CIT(A) without seeking any adjournment under any pretext failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. Order pronounced in the open court at the time of hearing itself i.e. on 08/02/2021. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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