TMI Blog2023 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... eal on merits after providing adequate opportunity to the assessee. Assessee is directed to co-operate with the proceedings without taking un-necessary adjournments. Grounds raised by the assessee are allowed for statistical purposes. - I.T.A No. 1751/Del/2020 - - - Dated:- 24-2-2023 - Shri Challa Nagendra Prasad, Judicial Member And Dr. B.R.R. Kumar, Accountant Member For the Assessee : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.10.2019 of the Commissioner of Income Tax (Appeals)-17, New Delhi [ Ld. CIT(A) ] is bad in law. 2. That on the facts and circumstances of the case, the appellant was not in a position to attend the proceedings before the Ld. CIT(A) resulting in disposal of the appeal as not pursued. 3. The Ld. CIT(A) erred in not considering the revised return and upholding the addition of Rs.1,28,95,785 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee came to know about the order of the ld. CIT (Appeals) only in the month of September, 2020 when he consulted the Chartered Accountant and on becoming aware of the order of the ld. CIT (Appeals) the assessee took necessary steps to file appeal and ultimately he could file the appeal on 24.10.2020 before the Tribunal. Therefore, the ld. Counsel for the assessee submits that assessee was prevent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he totality of facts and circumstances into consideration, we are of the considered view that this appeal should go back to the ld. CIT (Appeals) for fresh adjudication after hearing the assessee. Thus, we restore this appeal to the file of the ld. CIT (Appeals) who shall adjudicate the appeal on merits after providing adequate opportunity to the assessee. The assessee is directed to co-operate wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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