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TMI Blog2020 (5) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... was submitted that the notice of hearing fixed on 10/12/2019 was received by the assessee, however, the assessee was under the impression that the Chartered Accountant (CA) is taking care of the matter, therefore, he could not either appear in person or through his authorized representative. Subsequently, the assessee enquired from his C.A. about the status of the case and came to know that the appeal of the revenue was decided ex parte. Thus, non-appearance on behalf of the assessee is neither intentional nor deliberate but due to inadvertent and bonafide mistake on the part of the assessee. The ld AR has further submitted that since the assessee did not communicate the date of hearing to the C.A., therefore, he could not appear before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guments of the assessee before the A.O. as well as the ld. CIT(A). Therefore, such a decision given on the merits of the case cannot be reviewed or amended under the provisions of Sections 254(2) of the Income Tax Act, 1961 (in short, the Act). Thus, the ld DR has objected to the Misc. application filed by the assessee and submitted that it would amount to review its own order which is not permissible under the provisions of Section 254(2) of the Act. The ld DR has further submitted that even otherwise the Tribunal has remanded the matter to the record of the A.O. for conducting a proper enquiry and therefore, it is not a case of deciding the matter against the assessee. 4. We have considered the rival submissions as well as relevant mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the revenue ex parte. Even in the Misc. application as well as in the affidavits, the assessee has not disputed these facts that the service of notice was duly served on the assessee and the assessee did not take any steps or arrangement for causing the appearance before the Tribunal. The assessee has cited the reasons for non-appearance that he was under the impression that his C.A. will take care of the matter, however, it is pertinent to note that there was no authority in favour of any C.A. or Counsel filed on record of the appeal and therefore, this contention of the assessee that his C.A. will take care of the matter is not supported by any material, facts or evidence. When the assessee has not authorized any Counsel or representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt made in the immovable properties. Only when the AO issued the show cause notice to frame the assessment under section 144 of the IT Act and also issued summon under section 131, the assessee furnished a copy of the alleged agreement dated 07.05.2011 and claimed that the sources of investment is sale proceeds of land for a consideration of Rs. 2,88,60,000/- to one Shri T. Lachunagapa resident of Gangtok (Sikkim). It is pertinent to note that it is beyond preponderance of human probability that a person from Gangtok (Sikkim) would purchase a land in Rajasthan against a consideration of Rs. 2,88,60,000/- without having a proper title deed in his favour. The alleged agreement to sell is not a document which can be verified independently and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the fresh assessment order." Even the directions U/s 144A of the Act were given by the Addl.CIT vide letter dated 08/01/2016 directing the A.O. to complete the assessment as per the rules and if the assessee does not cooperate in the assessment proceedings, the A.O. could complete the assessment ex parte U/s 144 of the Act. Thus, it is clear from the record that more than sufficient opportunities were given by the A.O. to the assessee during the assessment proceedings. Before the ld. CIT(A), the assessee filed his submissions alongwith additional evidence under Rule 46A of the Income Tax Rules 1962 (in short, the Rules) which were forwarded to the A.O. for examination and remand report. During the remand proceedings, the statement of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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