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Income Tax Appellate Tribunal, DELHI BENCH “F + SMC”: NEW DELHI
Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI
The aforesaid appeal has been filed against the impugned order dated 30.11.2017, passed by Ld. CIT(Appeals) Noida for the quantum of assessment passed u/s 147 / 144 for the assessment year 2009-10.
The assessee is mainly aggrieved by passing of ex parte order by the Ld. CIT (A) without deciding on merits. The only issue involved in this appeal was addition on account of deposits appearing in the bank statement of Rs. 17,25,000/-. Before us, Ld. Counsel pointed out that assessee had filed an adjournment application before the Ld. CIT (A) on the ground that papers could not be prepared. However, Ld. CIT (A) has rejected the said adjournment application and dismissed the appeal for non prosecution without deciding the issue on merits.