2022 (11) TMI 446
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....GADALE JM: The assessee has filed the appeal against the order of the CIT(A)-46 Mumbai passed u/s 144 and 250 of the Act. The assessee has raised the grounds of appeal that the CIT(A) has erred in passing an ex-parte order confirming the validity of the Assesseement order and the CIT(A) also has erred in Non granting of TDS credit &Foreign Tax Paid credit. 2. At the time of hearing, the Ld.AR ha....
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.... The Brief facts of the case are that, the assessee is a foreign national and employee of Thomson Reuters Hong Kong and was on assignment to India from year 2009 to 2014. The assessee derives income from salary, income from House Property, Capital Gains and other sources.The assessee has filed the return of income for A.Y.2014-15 disclosing a total income of Rs.2,83,98,915/-Subsequently,the case w....
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....ring, the Ld. AR submitted that the CIT(A) has erred in confirming the action of the Assessing officer. The assessee has a good case on merits and shall substantiate with the material evidence and prayed for an opportunity to explain before the lower authorities. Contra, the Ld. DR supported the order of the CIT(A). 6. We heard the rival submissions and perused the material on record. Prima-facie....
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.... and there could be various reasons for non appearance which cannot be overruled. We considering the principles of natural justice shall provide one more opportunity of hearing to the assessee to substantiate the case before the Assessing Officer along with evidences and information. Accordingly, we set aside the order of the CIT(A) and remit the entire disputed issues to the file of the Assessing....