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2021 (2) TMI 213 - AT - Income TaxDismissal of assessee appeal for non prosecution - non speaking order of CIT-A - Reopening of assessment u/s 147 - Addition u/s 69A - HELD THAT:- A perusal of the order of the Ld. CIT(A) shows that two notices were sent through e-mail and the last notice was sent through speed post on 1st June 2017 fixing the date of hearing for 15th June, 2018. Since there was no compliance from the side of the assessee, Ld. CIT(A), following the decision of CIT vs. BN Bhattacharya [1979 (5) TMI 4 - SUPREME COURT] and CIT vs. Mulltiplan India Pvt. Ltd. [1991 (5) TMI 120 - ITAT DELHI-D] dismissed the appeal of the assessee for non prosecution. He , however, while deciding the appeal on merit has simply sustained the addition made by the AO in a cryptic order. We deem it appropriate to restore this issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case and decide the appeal on the basis of facts and law by passing a speaking order. The assessee is also hereby directed to appear before the Ld. CIT(A) and explain the source of cash deposit in the bank account, failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law . Appeal filed by the assessee is allowed for statistical purposes.
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