TMI Blog2022 (11) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... far as objection of ld DR is concerned, that the assessee was given sufficient opportunity and that she is not eligible for further opportunity. We find that for non-compliance of the notices of lower authorities, the assessee has to bear the cost of appeal fees. Assessee has not disputed the service of notice and fairly conceded that the assessee was unable to use electronic gadgets. Considering the facts and circumstances of the present case that NFAC/Ld. CIT(A) passed ex parte order without adjudicating the grounds of appeal raised by the assessee and the assessee was not afforded fit and proper opportunity, thus, we are of the view that assessee deserves hearing on merit. Therefore, the grounds of appeal raised by assessee are res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred passing in ex-parte order without giving proper opportunity of being heard. 4. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the action of assessing office in making addition of Rs.6,58,520/- u/s 68 of the Act on account of bogus long term capital gain. 5. It is prayed that the assessment may please be quashed and/or addition made by the assessing officer and confirmed by CIT(A) may please be deleted. 2. Perusal of record shows that the impugned order was passed by the NFAC/ld.CIT(A) on 15.12.2021 and the assessee was req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2022, vide order dated 10.01.2022. Therefore, respectfully following the directions of the Hon ble Apex Court, the delay in filing the present three appeals are condoned and these appeals are accepted for adjudication on merit. 6. At the outset of hearing, Ld. AR for the assessee submits that in all three cases NFAC/ Ld. CIT(A) passed all the orders in ex parte proceedings and dismissed all the appeals without adjudicating the grounds of appeals on merit. The assessee was not given fair and proper opportunities of hearing to the assessee. The ld. AR for the assessee submits that assessee has a good case on merit and is likely to succeed, if one more opportunity is allowed to hear the cases on merits and the assessee be allowed to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... @ 2% of the LTCG. The NFAC/Ld. CIT(A) upheld the addition in ex parte order by taking view that three notices were served through ITBA portal but none of the notices were compiled by the assessee. Before us, the ld. AR for the assessee made submission that assessee was not well verse with the electronic gadgets and could not made compliance in time and that in future he undertakes on behalf of assessee to make proper compliance. We instead of going into the controversy, if the notices sent by the assessee was not properly complied or not, we find that the order of NFAC/Ld. CIT(A) is not in accordance with mandate of Section 250(6) of the Act. Section 250(6) of the Act mandates that the Ld. CIT(A) while deciding the appeal is required to pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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