TMI Blog2017 (4) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... ssues arising in the assessment on merits by the AO. We would like to clarify that this is an open remand as the orders were all passed by authorities below ex-parte, wherein it is averred by the Revenue that none appeared for the assessee and there has been no compliances on part of the assessee before the AO as well learned CIT(A). - I .T.A. No. 2321/Mum/2016 - - - Dated:- 19-4-2017 - SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER For The Assessee : None For The Revenue : Shri B. Satyanarayana Raju, DR ORDER PER RAMIT KOCHAR, Accountant Member This appeal, filed by the assessee, being ITA No. 2321/Mum/2016, is directed against the appellate order dated 29th March, 2016 passed by le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the A.O. despite several notices issued by the AO u/s 142(1), 144 r.w.s. 142(1) of the Act as detailed below:- Sr No. Notice u/s Date of notice Date of appointment Remarks 1 143(2) 8-8-2013 03.09.2013 None attended/no details submitted 2 142(1) alongwith questionnaire 04.06.2014 23.06.2014 -do- 3 142(1) alongwith questionnaire 8/8/2014 21.08.2014 -do- 4 Show cause notice u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee in the return of income filed with the Revenue as detailed above, vide ex-parte assessment order dated 13-01-2015 passed by the AO u/s 144 of 1961 Act. 4. Aggrieved by the assessment order dated 13-01-2015 passed by the A.O. u/s 144 of 1961 Act, the assessee carried the matter in appeal before the ld. CIT(A). 5. Before the ld. CIT(A) also, the assessee did not appear despite several opportunities given by the ld. CIT(A) wherein notices were issued by learned CIT(A) dated 27-04-2015, 02-11-2015 and 22-02-2016 fixing the dates of hearing of the appeal . Since the assessee did not comply with the aforesaid notices, the ld. CIT(A) dismissed the appeal of the assessee ex-parte and all the additions made by the A.O. were confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t one of the grounds raised by the assessee in the grounds of appeal filed with the tribunal is that the assessee is a physically handicapped person and cannot move out without an escort, hence, the assessee could not attend the assessment proceedings before the AO as well appeal proceedings before learned CIT(A). It is averred in grounds of appeal that the person who was entrusted with attending the appeal proceedings did not live up to the trust placed by the assessee in him and hence high pitched assessments were framed ex-parte against the assessee. It was stated in the statement of fact filed before the learned CIT(A) that no effective hearing was given by the AO to the assessee ,despite accountant of the assessee and CA of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with law. Thus, we are setting aside the matter to the file of the AO for de-novo adjudication of all issues arising in the assessment on merits by the AO. We would like to clarify that this is an open remand as the orders were all passed by authorities below ex-parte, wherein it is averred by the Revenue that none appeared for the assessee and there has been no compliances on part of the assessee before the AO as well learned CIT(A). Needless to say that proper and adequate opportunity of being heard shall be given by the AO to the assessee in accordance with principles of natural justice in accordance with law. The assessee shall be allowed by the AO to furnish all necessary evidences and explanations in his defense which shall be admit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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