PARAS DAGA,BHOPAL vs. CIT(A), NFAC

That in the alternative and without prejudice to the grounds stated above, the disallowances made be held to be high, unreasonable and without basis and be suitably reduced. 3. The appellant craves leave to add, amend or alter any Ground of Appeal before or during the course of appellate proceedings." 2. None has appeared on behalf of the assessee when this appeal was called for hearing despite notice was duly served upon the assessee. However, the assessee has filed the written submission along with paper book on 06.02.2024. It is submitted that the CIT(A) has passed the impugned order ex-parte and thereby confirmed the disallowance of deduction u/s 54F against construction of residential house and purchase of plot/land. Further in the written submission the assessee has explained that the appeal of the assessee was not fixed for hearing by the CIT(A) until April 2021 and thereafter the appeal was fixed for hearing on 8th June 2022 and in between the husband of the assessee who was handling income tax matter expired on 1st May 2021 in the second wave of Covid-19 pandemic. Thus, the assesse has explained that due to these circumstances the assessee could not represent her case before the CIT(A). 3. On the other hand Ld. Dr has not seriously objected if the matter is remanded to the record of the CIT(A) for fresh adjudication after giving one more opportunity of hearing to the assessee.