TMI Blog2022 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... Be that as it may, the assessee was bound to co-operate in the assessment proceedings. In spite of several notices the assessee did not even care to reply to the said notices nor respond to the notices. Therefore, we are required to examine the correctness of the order passed by the Tribunal on merits. It will be rewarding a person who does not require such an indulgence - Tribunal fell in error by stating that the facts are not in dispute. Then the enquiry could not be completed by the AO on account of supine interference on the part of the assessee in not co-operating with the assessment proceedings. Therefore, we are of the clear view that the matter has to be remanded back to the AO for fresh consideration. Revenue appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for which credit in the books of accounts ? ii) Whether the order of Income Tax Appellate Tribunal is sustainable in as much as it has decided the appeal on the basis of decision reported in ITR 308 (SC) but overlooking the recent judgement of Rajmandir s case of jurisdictional High Court confirmed by Supreme Court as such the order of Income Tax Appellate tribunal is wrong and liable to be set aside ? We have heard Ms. Smita Das De, learned standing counsel appearing for the appellant/revenue and Mr. S.M. Surana, learned counsel appearing for the respondent/assessee. The revenue is aggrieved by the order passed by the Tribunal by which the appeal filed by the assessee was allowed. Before we examine the correctness of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was no appearance on behalf of the assessee. The CIT(A) has noted that notice under Section 250 was issued on 26 th October, 2016 by which the date of hearing was fixed on 8th November, 2016. On the said date none appeared on behalf of the appellant nor any written request was made seeking adjournment. Therefore, the CIT(A) issued fresh notice fixing the hearing date on 15th December, 2016 and 3 rd February, 2017, but there was no compliance. Therefore, the CIT(A) had no other option and by order dated 28th February, 2017 dismissed the appeal. Aggrieved by the same, the assessee went on appeal before the Tribunal raising various grounds. The learned Advocate for the respondent assessee points out that in paragraph 5 of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner is also set aside and the matter is remanded to the Assessing Officer for fresh consideration. The Assessing Officer shall issue only one notice to the assessee fixing a date. In the said notice all the requirements to be complied with by the assessee should be clearly mentioned and also the persons who are required to be present before the Assessing Officer. No requests for adjournment shall be entertained. The assessee is given only last opportunity to co-operate in the assessment proceedings before the Assessing Officer. If they fail to do so, the benefit of this order will not enure to the assessee and the order of assessment dated 20th March, 2015 passed under Section 143(3) of the Act shall automatically stand revive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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