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TMI Blog2021 (5) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per Shri P. M. Jagtap , Vice President ( KZ ) This appeal filed by the assessee is directed against the order ld. Commissioner of Income Tax (Appeals)-2, Kolkata dated 03.04.2019. 2. At the outset, it is noted that there is delay of 186 days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has moved an application seeking condonation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, inter alia, on account of interest income amounting to Rs. 43,93,116/- by treating the same as undisclosed income of the assessee. 4. Against the order passed by the Assessing Officer under section 143(3) of the Act, an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no compliance on the part of the assessee to the notices issued by him fixing the said app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance on the part of the assessee before the ld. CIT(Appeals). He has also invited our attention to the relevant portion of the impugned order of the ld. CIT(Appeals) to point out that the notices of hearing sent by the ld. CIT(Appeals) were not served on the assessee and the same were returned back 'undelivered' by the Postal Authority. Keeping in view all these facts of the case, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. CIT(Appeals) ex-parte dismissing the appeal of the assessee for non-prosecution and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee and by passing a well reasoned and well discussed order. 6. In the result, the appeal of the assessee is treated as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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