Manoj Kumar Tiwari vs Income Tax Officer

R.K. Panda, AM

This appeal filed by the assessee is directed against the order dated 15.11.2018 of the CIT(A)-8, Karnal relating to A. Y. 2010-11.

The assessee in its various grounds of appeal has challenged the exparte order of the CIT(A) in upholding the validity of the reassessment proceedings as well as confirming the addition of Rs.15,68,015/- made by the Assessing Officer on account of cash deposit in the savings bank account of the assessee.

An adjournment application was filed by the ld. Counsel for the assessee. However, after going through the same and on perusal of the exparte order of the CIT(A), the adjournment application filed by the assessee is rejected and the appeal is being decided on the basis of material available on record and after hearing the Ld. DR

Facts of the case, in brief, are that the assessee is an individual. On the basis of AIR information that assessee has deposited cash amounting to Rs.15,68,015/- in his bank account, the Assessing Officer initiated reassessment proceedings u/s.147 by recording reasons and issued notice u/s 148 of the IT Act. There was no compliance to the said notice by the assessee. The Assessing Officer thereafter issued notice u/s. 142(1) of the IT Act. However, due to non-compliance of same, the Assessing Officer completed the assessment u/s. 144 of the IT act determining the income of the assessee at Rs.15,68,015/-.

Since none appeared on behalf of the assessee despite repeated opportunities granted, the Ld. CIT(A) dismissed the appeal exparte due to non prosecution.

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

I have heard the Ld. DR and perused the orders of the authorities below. As mentioned earlier despite opportunities granted by the Ld. CIT(A) the assessee had not appeared before him for which the Ld.CIT(A) has passed the exparte order. However, he has not decided the appeal on merit. Considering the totality of the facts of the case and in the interest of justice I deem it proper to restore this issue to the file of the CIT(A) with a direction to grant one more opportunity to the assessee and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and cooperate in early disposal of the appeal failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are allowed for statistical purpose.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 09.07.2019.