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2019 (2) TMI 780 - AT - Income TaxReopening of assessment - addition u/s 68 - having two PAN numbers - tangible incriminating information - assessee claimed that he is middle class person who was misguided and mistrusted by his nearest person and was not having any wrong track in life - ex-parte order passed by the CIT(A) - non service of notice to the address of advocate - Held that:- The assessee had given the address of said advocate as his communication address before Revenue authorities as the assessee has claimed that he was operating from said premises of the advocate. The assessee has filed an affidavit dated 19-07-2018 to that effect explaining the sequence of events as happened during the course of hearings before learned CIT(A) leading to his non appearance, which is discussed in preceding para‟s of this order in detail. The said affidavit is placed in file. The assessee has also produced certain additional evidences and claim is made that since proper opportunity was not provided to the assessee, the issue may be restored to the file of the learned CIT(A) so that the assessee can explain its case in proper perspective with cogent evidences and thereafter learned CIT(A) can pass fresh appellate order in accordance with law on merits after considering the contentions of the assessee. It is not denied by the assessee that Shri J G Parmar was his advocate. It is the assessee who has furnished the address of the advocate Mr J G Parmar before Revenue including learned CIT(A) for communication purposes as also it is admitted by the assessee that said address of Mr J G Parmar, advocate was used by the assessee for his operations also. The Revenue cannot be faulted if the assessee has not received notices of hearing of appeal issued by learned CIT(A) and it is the assessee who is to be blamed for its woes. The learned counsel for the assessee has conceded and prayed that the issues under appeal may be restored to the file of learned CIT(A) for granting one more opportunity as high pitched assessment is framed against the assessee and the assessee owing to fault of his own advocate did not got opportunity to present its case before learned CIT(A) while otherwise it has a strong case and request is made to take liberal view in the interest of justice. The amounts are found credited in the bank account maintained by Navkar Trading Company of which the assessee has admitted to be proprietor and the onus/burden is on the assessee to explain the sources of credit in said bank account with cogent evidences to satisfy the mandate of provisions of the 1961 Act. Thus keeping in view high pitched assessment framed against the assessee, we are restoring all the issues arising in this appeal to the file of learned CIT(A) for fresh adjudication of these issues after considering contentions/ explanations of the assessee on merits in accordance with law. The assessee in the interest of justice will be allowed to file all relevant explanations/evidences to support its contentions in its defence which will be adjudicated by the learned CIT(A) on merits in accordance with law. - Decided in favour of assessee for statistical purposes.
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