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TMI Blog2015 (8) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... VAZIFDAR, A.C.J. C.M. No. 1311-CII of 2015 Application for condonation of delay of 18 days in refiling the appeal is allowed. Delay condoned. ITA No. 14 of 2015 1. This is an appeal against the order of the Tribunal dismissing the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [for short 'CIT (Appeals)'] which, in turn, had upheld the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording its own finding qua various grounds of appeal raised? IV. Whether, the Tribunal was justified in law in confirming the addition made of Rs. 53,32,424/- without granting fair, proper & reasonable opportunity of being heard as without adhering to the principles of the natural justice? V. Whether, the Tribunal was justified in law in upholding the addition made u/s 68 of the Act based on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the appellants were not served with the necessary documents. 4. The Assessing Officer, CIT (Appeals) and the Tribunal have, in considerable detail, indicated how the appellants have managed to prolong these proceedings for several years. The contention that the documents were not given and that the appellants did not have the benefit of the documents on which the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be collected by them from the office on any working day from 10.00 a.m. to 5.00 p.m upto 30.10.1997. Even this letter could not be served through the process server. The Inspector of the Income Tax department was deputed to ascertain the whereabouts of the appellants. The appellants mostly remained in Sirsa (Haryana) and visited Delhi occasionally. Ultimately, the notice was sent through re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments. In the circumstances, it may well have been open to the appellants to proceed on the basis of Section 144 in view of provisions of Section 144(1)(b). Under Section 144(1)(b), the Assessing Officer is entitled to make a best judgment assessment if the assessee fails to comply with all the terms of a notice issued under Section 142(1). 7. We will assume, therefore, that the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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