TMI Blog2020 (12) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... t of ₹ 1.16 Crore stated to be deposited does not belong to assessee. Commissioner (Appeals) neither considered those facts not give any finding while passing the impugned order. Considering the submission of learned AR of the assessee and the contents of the impugned order passed by Commissioner (Appeals), we are of the view that the order is passed without affording fair and reasonable possibility to the assessee. Therefore, we deem it appropriate to restore all the grounds of appeal to the file of learned Commissioner (Appeals) to decide all the issue de novo including the additional ground of appeal raised by assessee. - Decided in favour of assessee for statistical purposes. - I.T.A. No. 891/AHD/2016 - - - Dated:- 25-11-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities carried by the assessee from its inception and the details of various bank accounts maintained by the assessee. The assessee furnished required details. The assessing officer was also on receipt of information that assessee has another account with Bank of India, Vapi, wherein the assessee had deposited ₹ 1.16 Crore during the year, and this account has also not disclosed in the income tax return. The assessing officer after going through the bank statement of Bank of India, Vapi, raised the quarry as to why the bank account number 7852 has not been shown in the list of accounts. The assessing officer after considering the explanation of the assessee made addition under section 68 of ₹ 1.16 Crore and of ₹ 58,093/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the orders of lower authorities carefully. At the outset of hearing the learned AR of the assessee submits that the learned Commissioner (Appeals) passed ex-parte order against the assessee. The order was passed without giving reasonable and fair opportunity to the assessee. The learned Commissioner (Appeals) upheld the action of assessing officer by taking view that no verbal or written submission were made by the assessee on various grounds of appeal. The learned AR for assessee further submitted that during first appellate stage, the assessee filed additional ground of appeal, challenging the validity of reopening vide application dated 7th May 2014, copy of which is placed on record. The learned Commissioner (Appeals) neither c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders of lower authorities. We have noted that before learned Commissioner (Appeals), the assessee filed appeal on 12th May 2014. The learned Commissioner (Appeals) passed the impugned order on 21st January 2016. In the impugned order, in Para 1 2 the learned Commissioner (Appeals) has referred the status of assessing officer, institution of appeal and the grounds of appeal raised by assessee. In Para 3 attendance of the learned AR of the assessee is recorded. In Para 4 the entire assessment order is extracted in verbatim. In Para 5 the learned Commissioner appeal (Appeals) recorded No verbal or written submission were made/filed . In Para 6 of the impugned order the learned Commissioner (Appeals) upheld the addition made by assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding the additional ground of appeal raised by assessee. The assessee is also directed to provide all necessary evidence and information to the office of learned Commissioner (Appeals) without any further delay. The assessee is also directed to file a written submission to avoid the objection that no verbal or written submissions were made. Needless to order that before passing the order the learned Commissioner (Appeals) shall grant reasonable and fair proportionately to the assessee before passing the order in accordance with law. In the result all the grounds of appeal raised by assessee are allowed for statistical purpose. 6. In the result, appeal of the assessee allowed for statistical purpose. Order pronounced on 25-11-2020 as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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