Tribunal held that the Assessee had remained negligent in attending the Appellate proceedings despite being provided with various opportunities of being heard. However, keeping in view the principle of natural justice and keeping in mind the facts and circumstances, another opportunity was granted to the assessee failing which The Commissioner (Appeals) shall be at liberty to adjudicate the appeal on the basis of material on record.( AY.2009-10)
Khimchand Okchand Bhansali v. ITO (2020) 82 ITR 34 (SN)(Mum) (Trib)
S. 250 : Appeal – Commissioner (Appeals) – Duties – Ex -parte order – Bogus purchases – If assessee fails to defend case Commissioner (Appeals) to adjudicate appeal on basis of material on record [ S. 250 (6), 254(1) ]