TMI Blog2021 (11) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... essee, in case appellant does not appear before the appellate authority, despite various opportunity of hearing was provided, but such appeal should be disposed off on merits on the basis of material available on record. But, before disposal of appeal, reasonable opportunity of hearing must be given to explain his case. In this case, the learned A.R submitted that the learned CIT(A) has not disposed off the appeal on merits by passing reasoned order. Therefore, considering facts and circumstances of this case, we are of the considered view that issue needs to go back to the file of learned CIT(A) to give one more opportunity of hearing to the assessee to file necessary evidences and explain his case. Appeal filed by the assessee is treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidential properties was not satisfied to deny the exemption. 5. For that the Ld. AO had not concluded the assessment by way of speaking order as the properties referred in the order u/s. 263 of I.T Act, 1961, were jointly owned by appellant with his spouse and are commercially let out cannot be equated and distinguishable one. 6. For these grounds and such other ground that maybe adduced before or during the hearing of the appeal with the leave of this respectful authority, may be pleased to allow the claim under section 54F of the I.T Act, 1961 for a sum of ₹ 1,94,63,328/-; OR pass such orders as this respectful authority may deem fit. 3. Brief facts of the case are that the assessee is an individual, engaged in the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal before the CIT(A), but could not appear which is evident from page 3 of the learned CIT(A) order that despite number of opportunity of hearing was provided, the assessee neither appeared nor filed any details. Therefore, the CIT(A) disposed off appeal filed by the assessee ex-parte by following certain judicial precedents, including decision of the Hon'ble Delhi High Court in the case of CIT Vs. Multiplan (India) Pvt. Ltd. 38 ITD 320(Del). Aggrieved by the CIT(A) order, the assessee is in appeal before us. 5. The learned A.R for the assessee submitted that the learned CIT(A) has erred in dismissing appeal filed by the assessee without providing reasonable opportunity of hearing in violation of principles of natural justice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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