TMI Blog2021 (10) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... rusal of the appellate order, we do not find that the assessee has furnished detailed written submissions against the grounds raised in the appeal before the ld. CIT(A) so that the ld. CIT(A) could adjudicate the issues on merits. However, before us, the ld. Counsel for the assessee prayed for one more opportunity of being heard to the assessee for furnishing his explanation in support of his clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits, the assessee has mainly disputed the ex-parte order of the ld. CIT(A) in confirming the rectification order passed under section 154 of the Income Tax Act, 1961 [ Act in short]. Both the appeals were heard together and being disposed of by this common order for the sake of convenience. 2. Brief facts of the case are that the assessee has filed his return of income for the assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Tribunal. By filing various decisions of various courts, the ld. Counsel for the assessee has submitted that the ld. CIT(A) cannot dismiss the appeal of the assessee for want prosecution and prayed for suitable directions to the ld. CIT(A). On the other hand, the ld. DR supported the orders of authorities below. 4. We have heard both the sides, perused the materials available on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils explanation in support of his claim before the ld. CIT(A). Accordingly, we set aside the appellate order and remit the matter back to the file of the ld. CIT(A) to decide the appeal afresh after considering the submissions as may be filed by the assessee by affording an opportunity of being heard to the assessee. 5. In the result, both the appeals filed by the assessee are allowed for stati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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