TMI Blog2019 (6) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... sed without giving opportunity of being heard to the assessee in violation of principle of natural justice. CIT(A) then decided the appeal on merit merely by observing that the assessee has neither given any evidence or material or reasoning as to how reopening of the assessment is bad in law and as to how additions on merit are unjustified. CIT(A) did not verify from the assessment record that all the evidences are part of the record of the Assessing Officer. Therefore, even if ld. CIT(A) wanted to decide the appeal of the assessee ex parte on merit, in such circumstances, the assessment record could have been summoned for deciding the appeal of the assessee on merits. CIT(A) noted that neither the assessee nor the Departmental Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that the assessee company filed its return of income on 30th September, 2009 for assessment year under appeal declaring Nil income. Subsequently, information was received from the office of DIT (Investigation), New Delhi mentioning therein that the search operation was carried out in the case of Shri Surendra Kumar Jain group of cases wherein after intensive and extensive enquiry and examination of document seized during the course of search it has been noticed that the said group is involved in providing accommodation entries to the persons which were named in the report. The assessee company also figured in the list as one of the beneficiaries of the accommodation entries. The notice u/s.148 of the IT Act was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out in reopening of the assessment. Similarly, it was noted that no evidence and material have been given to challenge the addition on merits, therefore, appeal of the assessee has been dismissed. 4. The assessee in the present appeal has challenged the order of the ld. CIT(A) in passing the ex-parte order without giving opportunity of being heard, the reopening of the assessment and making the additions on merit. 5. I have heard learned Representative of both the parties and perused the material on record. Ld. counsel for the assessee reiterated the submissions made before the Assessing Officer as well as filed the written submission to highlight that reopening of the assessment is bad in law and that ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the assessee on merits. Ld. CIT(A) noted that neither the assessee nor the Departmental Officer appeared at the time of hearing of appeal, therefore, none of the documentary evidences on record have been considered by him at appellate stage while dismissing the appeal of the assessee without giving opportunity of being heard to the assessee. The gist of the submission of the ld. counsel for the assessee had been that the re-assessment order is passed completely without application of mind by the Assessing Officer and that all the documentary evidences have been filed on record to prove that assessee entered into genuine transactions with the parties. Whatever statements were recorded by the Department were not subjected to cro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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