TMI Blog2021 (10) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the AO to issue the same. Ergo this legal issue raised stands dismissed. Non participation from the side of the assessee - Addition as long term capital gain - According to assessee this amount was sale consideration of his Shaiel Dhan Bhumi/Shaiel Raice Land/Rural Agricultural Land which is exempted u/s. 10(37)(1) read with Section 2(14) - HELD THAT:- First of all it is not in dispute that the assessment order has been passed after reopening u/s. 147 of the Act and thereafter by framing the assessment u/s. 144 of the Act because according to AO the assessee did not co-operate during the assessment proceedings. And it is the assessee's case that for reasons beyond his control being not well he was prevented from responding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the return of income, therefore he issued notice u/s. 142(1) of the Act calling for certain details which was also not responded by the assessee. Therefore the AO notes that he had no other alternative but to frame assessment u/s. 144 of the Act on the basis of information available on record. In such a scenario, I agree that the AO had no other alternative but to proceed with framing assessment u/s. 144 of the Act since it is admitted that the assessee had not filed the return of income pursuant to the service of notice u/s. 148 of the Act. Therefore, the AO rightly did not issue notice u/s. 143(2) of the Act, because there was no statutory requirement of the AO to issue the same. Ergo this legal issue raised stands dismissed. 3. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee's submission that the Income-tax Officer had not given to the assessee proper opportunity of being heard. 2. That the assessee could have placed evidence before the first appellate authority or before the Tribunal is really of no consequence for it is the assessment order that counts. That order must be made after the assessee has been given a reasonable opportunity of selling out his case. We, therefore, do not agree with the Tribunal and the High Court that it was not necessary to set aside the order of assessment and remand the matter to the assessing authority for fresh assessment after giving to the assessee a proper opportunity of being heard. 3. Two questions were placed before the High Court, of which the sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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