TMI Blog2021 (6) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider the appeal afresh on merits by providing one more opportunity to the assessee of being heard. We also hereby caution the assessee to promptly co-operate before the Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on the record. - ITA No. 231/Hyd/2017 - - - Dated:- 8-6-2021 - A. Mohan Alankamony, Member (A) And S.S. Godara, Member (J) For the Appellant : Tej Prakash Toshniwal For the Respondents : Rohit Mujumdar, DR ORDER A. Mohan Alankamony, Member (A) This appeal is filed by the assessee against the order of the Ld. CIT(A)-4, Hyderabad in appeal No. 0589/14-15/ITO, Wd-5(3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roprietorship business where the petitioner have carried the business under individual capacity and utilized the above said funds in the above said business. Thus, the petitioner is entitled to claim deduction of ₹ 15,35,821/-. Further the income tax Officer, have disallowed various sum of ₹ 1,11,993/- alleging that the above said sums do fall under section 57 of the Income Tax Act. The Income Tax Officer and the Hon'ble Commissioner is looking so technical and interpreting the Income Tax Act provisions without appreciating that I am not so conversant as the Departmental Officers are conversant. 3. The ex-parte assessment order passed could not be attended by the petitioner due to health problem of wife ad who was under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that during the second round of proceedings conducted by the Ld. AO consequent to the directions issued by the Ld. CIT-IV, Hyderabad in his order passed U/s. 263 of the Act the assessee could not appear due to severe ill-health of the assessee's wife who expired on 24/01/2015. The Ld. AR further submitted that, the assessee is having a good case on merits and he shall be able to establish the same before the Revenue if provided with one more opportunity. It was therefore pleaded that the matter may be remitted back to the file of the Ld. A.O.. Ld. DR, on the other hand, vehemently opposed to the submissions of the Ld. AR and argued that sufficient opportunities had been provided to the assessee however, on the given dates of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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