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2021 (1) TMI 1272

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..... unities granted by the CIT(A), there was no appearance from the side of the assessee for which the CIT(A) was constrained to pass the ex-parte order, dismissing the appeal of the assessee for non-prosecution. However, he has not decided the appeal on merit which he is required to do. As per provisions of section 250(6) of the Act, the order of the CIT(A) disposing the appeal shall be in writing .....

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..... ppeal filed by the assessee is directed against the ex-parte order dated 15.03.2016 of CIT(A)-IV, New Delhi relating to assessment year 2010- 11. 2. None appeared on behalf of the assessee despite service of notice. Therefore, this appeal is being decided on the basis of material available on record and after hearing the Ld.Sr.DR. 3. Facts of the case, in brief, are that the assessee is a Pr .....

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..... ssee is in appeal before the Tribunal. 5. I have heard the Ld. Sr. DR and perused the orders of the Assessing Officer and the CIT(A). It is an admitted fact that despite opportunities granted by the CIT(A), there was no appearance from the side of the assessee for which the CIT(A) was constrained to pass the ex-parte order, dismissing the appeal of the assessee for non-prosecution. However, he .....

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