TMI Blog2021 (5) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the order of the ld.CIT(A) is not in accordance with mandate of section 250(6) of the Income Tax Act. Section 250(6) of the Act mandates that the Ld. CIT(A) while deciding the appeal is required to pass order on points of determination (grounds of appeals), decision therein on and reasons for such decision. Appeal of the assessee is restored back to the file of the ld.CIT(A) to decide all the grounds of appeal on merit in accordance with law. The assessee is directed to appear before the ld.CIT(A) as and when the date of hearing and to provide all necessary evidence and information without any further delay and not to seek the adjournment without any valid reasons. Accordingly the grounds of appeal by assessee are allowed for st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to tax under section 45(3) of the Act is not unaccounted income unearthed during the course of search proceeding and hence levy of penalty under section 271AAB of the Act is bad in law and should get deleted. 2.4 On the facts and circumstances of the case, the Learned CIT(A) has erred in appreciating the fact that there cannot be question of levy of penalty for deemed income. There cannot be fiction upon fiction. Hence penalty levied for the deemed gain deserves to be deleted. 3. The Appellant further craves leave to add, alter, amend or withdraw all or any of the Grounds of Appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal hearing. 2. Brief facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order. The ld. AR for the assessee submits that he has good case on merit and is likely to submit and as his case is covered by various decisions referred in the statement of facts filed before the ld.CIT(A). The ld. CIT(A) passed the order ex-party and without serving notice on the assessee. 4. At the time of hearing, we find that ld. CIT(A) in his order recorded that the assessee did not make any compliance to various show cause notices issued to the assessee as recorded in para 5 of the impugned order. The ld.AR for the assessee instead of making proper explanation tried to take lame excuses that the address of the assessee was changed. We further confronted the facts, if such changed address was mentioned in Form 35 (appeal form b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r explanation affirm the action of AO. In alternative submission, the ld.Sr.DR for the Revenue submits that in case the Hon ble Tribunal is deem appropriate, the assessee be directed to be vigilant and not to default in attending the proceedings and to waste the time of public authorities/ld.CIT(A). 6. We have considered the rival submission of both the parties and have gone through the orders of Lower Authorities. We have noted that assessee did not make any compliance to various show cause notices issued by the ld.CIT(A) as recorded in para 5 of the impugned order. The ld.CIT(A) confirmed the action of AO by taking view that there is non-compliance on the part of the assessee. Before, us the ld. AR for the assessee undertook to be vigi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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