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2018 (5) TMI 1751

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..... eal filed by the assessee is directed against the order of Ld. CIT (Appeals) - 6, Kolkata dated 19.12.2016 passed ex-parte dismissing the appeal of the assessee. 2. The assessee in the present case is a doctor who is engaged in medical profession. The return of income for the year under consideration was filed by him on 27.07.2010 declaring a total income of Rs. 27,11,454/-. The said return was i .....

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..... essee at Rs. 50,41,100/- in the assessment completed u/s 147/143(3) vide an order dated 27.03.2015. 3. Against the order passed by the A.O. u/s 147/143(3), an appeal was preferred by the assessee before the Ld. CIT(A) challenging the validity of the said assessment as well as isputing both the additions made therein by the A.O. Since there was no compliance on the part of the assessee to the noti .....

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..... the documentary evidence to support and substantiate his explanation regarding foreign remittance of Rs. 22,40,000/- was not available with the assessee at the relevant time and since the assessee was in the process of collecting the same, he could not comply with the notices issued by the Ld. CIT(A) ixing the appeal for hearing from time to time. He has contended that the assessee now has gathere .....

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..... cooperative approach shown during the course of appellate proceedings before the Ld. CIT(A) resulting into ex-parte order and direct the assessee to pay the said cost to Prime inister's Relief Fund. Subject to the said payment, the impugned order of the Ld. CIT(A) passed ex-parte is set aside and the matter is restored to the file of the A.O. for deciding the issues relating to the two additions m .....

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