TMI Blog2010 (1) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 234B. The return of income was filed by the assessee at an income of Rs.12,606 which has been assessed at an income of Rs. 10,54,639 by making various additions. According to the assessment order various opportunities were given to the assessee which were not availed of. In the absence of explanation and evidence required to be furnished, the Assessing Officer has made the additions by discussing them in the assessment order which is dated October 31, 2006. In the statement of facts/grounds of appeal filed before the Commissioner of Income-tax (Appeals), as per ground No. 1, it has been stated as under : "1. That the assessment as passed by the learned Income-tax Officer, is arbitrary, unjust, illegal and improper and no proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for these adjournments were sought many times. The last day was fixed on October 27, 2006 in spite of the fact that case was time-barred on March 31, 2007. And on that day further adjournment was sought for few days, which was not granted officially but asked to submit all the pending details before October 31, 2006 as this case was to be completed in October, 2006 only. On October 28, 2006 the undersigned has visited the learned Assessing Officer with a complete list and enclosures for the pending details which were refused to be taken by the learned Assessing Officer and informed that the case has been completed on the basis of material on record, whereas the order was passed on October 31, 2006. Thus, proper opportunity was not given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase was finally adjourned to October 27, 2006 when the authorised representative of the assessee appeared and filed a written reply, which however, did not contain the information as required. Thus, the contention of the learned authorised representative that no proper opportunity of being heard was provided to the assessee does not appear to be correct. The facts on record clearly show that the Assessing Officer has allowed the assessee number of opportunities to explain his case, but failed to furnish the necessary details/evidences. In view of this, the ground taken by the appellant on this score is dismissed." Referring to the grievance of the assessee, after narrating the facts, it was submitted by learned counsel for the assessee th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned Departmental representative that the Assessing Officer granted a reasonable and sufficient opportunity to the assessee and he in this regard referred to the observation of the Assessing Officer in the assessment order whereby in paragraph 2, the Assessing Officer has indicated various dates on which the case of the assessee was fixed for hearing. He submitted that on none of these dates the assessee had submitted the explanation and evidences, therefore, the Assessing Officer was right in deciding the issues and the Commissioner of Income-tax (Appeals) was right in holding that a sufficient and reasonable opportunity was granted to the assessee. We have carefully considered the rival submissions in the light of material pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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