TMI Blog2020 (6) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal is condoned. Ex parte order u/s 144 - undisclosed cash deposits - HELD THAT:- In the facts and circumstances of the case where the A.O. has made addition of the entire cash deposited in the bank account without examining the source being the sale proceeds as well as trading addition made for want of production of books of account and further the ld. CIT(A) has not decided the issue on merits, therefore, we are of the considered view that the matter is required to be reconsidered by conducting a proper verification and enquiry at the level of the A.O. of the evidences and books of account as produced by the assessee before this Tribunal. Accordingly, we set aside the matter to the record of the A.O. for adjudication of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee but it was served upon some other person of the same name and when the assessee has finally received the impugned order of the ld. CIT(A), he has filed by the present appeal. 4. On the other hand, the ld DR has objected to the condonation of delay and submitted that the assessee is a habitual defaulter in appearing before the A.O. as well as the ld. CIT(A). She has submitted that the assessment order was passed U/s 144 of the Income Tax Act, 1961 (in short, the Act) and thereafter the assessee also did not appear before the ld. CIT(A) and hence the appeal of the assessee was dismissed ex parte. Thus, the ld. DR has submitted that having regard to the antecedents of the assessee of not attending the proceedings before the A.O. as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ld. CIT(A) has erred in confirming the addition of ₹ 1,71,500/- by invoking the provisions of Section 145(3) of the Income Tax Act, 1961 and thereby applying the GP rate of 6.68% against declared GP rate of 4.87%. 4. The assessee craves your indulgence to add, amend or alter all or any grounds of appeal before or at the time of hearing. 7. The ld. AR of the assessee has submitted that though the A.O. has passed an ex parte order U/s 144 of the Act, however, the assessee has duly complied with the notices issued by the A.O. as recorded in the assessment order itself. However, due to lapse on the part of the authorized representative to file the power of attorney, the A.O. has passed the order U/s 144 of the Act. The ld AR h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compliance on behalf of the assessee to the notices issued U/s 142(1) of the Act. The A.O. has specifically mentioned in para 2 of the assessment order that the assessee has failed to comply with the notices and even the power of attorney was not filed by the representative who appeared on behalf of the assessee. Further the assessee has not produced books of account before the A.O. and therefore, the A.O. was not having occasion to examine the books of account. Even before the ld. CIT(A), the assessee has not appeared and attended the proceedings despite several opportunities given by the ld. CIT(A). Thus, the ld. DR has submitted that the assessee does not deserve any more opportunity. She has relied upon the orders of the authorities be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee summarily by non-speaking impugned order. The relevant part of finding of the ld. CIT(A) in para 3.2 and 3.3 read as under: 3.1 In this case, notices u/s 250 was issued to the appellant by fixing the hearing on 14-09-2017, 05-10-2017, 17-10-2017, 23-11-2017, 12-12-2017, 27-12-2017, 21-03-2018, 17-04-2018, 14-08-2018, 05-09-2018, 19-09-2018 and 19-02-2019 by this office. No one attended. Opportunity of being heard is central to any adjudication process but that does not absolve the appellant from non attendance and submission of evidences in support of ground of appeal despite repeated and several notices sent and served and not responded. An adjudication proceeding cannot be held in abeyance indefinitely on account of non attendance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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