TMI Blog2022 (9) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee deserves one more opportunity to explain his case at the end of NFAC/CIT(A), therefore, all the grounds raised by the assessee in the present appeal are restored back to the file of assessing officer to pass the order afresh. The assessee is also given liberty to file all the relevant evidence, information or evidence before the assessing officer without any further delay. Needless to direct that the assessing before passing the order afresh shall grant reasonable and fair opportunity to the assessee. The assessee is also directed to be more vigilant and not to seek adjournment without any valid reason and to make compliance in time. The email address and phone number provided by the assessee, which we have mentioned in the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of law i.e. section under which addition to be made, hence it is bad in law. 3. On the facts and in the circumstances of the case, as well as law on the subject, That the learned Commissioner of Income (Appeals) has erred in upholding the addition made by the learned AO as there was no specific relevant, reliable and tangible material on record to form a reason to believe that income of the appellant had escaped assessment and in view thereof the proceedings initiated are illegal u/s 147 of the Act, untenable and therefore unsustainable. 4. On the facts and in the circumstances of the case, as well as law on the subject, That the learned Commissioner of Income (Appeals) has erred in upholding the addition made by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Act) and the notice under Section 148 of the Act was issued to the assessee. The case of assessee was reopened on the basis of AIR information wherein it was reflected that during the relevant period, the assessee has made cash deposit of Rs.14,52,400/- in his savings bank account. The Assessing Officer after serving statutory notices under Section 143(2) and 142(1) of the Act proceeded for assessment. The Assessing Officer noted that despite service of various notices at the address of assessee, no compliance was made nor anybody attended the hearing. The Assessing Officer issued notice under Section 133(6) of the Act to the banker of assessee for seeking bank statement of financial year relevant for assessment year under considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to furnish submission on or before 23/11/2021, but no response was made by assessee. The ld. NFAC dismissed the appeal by confirming the addition made by Assessing officer for want of submission. Further aggrieved, the assessee has filed the present appeal before this Tribunal. 4. We have heard the submissions of the ld. Authorised Representative ld. AR) of the assessee and the ld. Senior Departmental Representative (Sr. DR) for the revenue. The ld. AR of the assessee submits that the assessee is salaried person and also having agriculture income. During the assessment, no notice was received by the assessee as the assessee has temporarily shifted his residence near his agriculture holding to look after agricultural activities. Since no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessee undertake on behalf of assessee to l be careful in future in attending the hearing before the judicial/quasijudicial authority. 5. On the other hand, the ld. Sr. DR for the Revenue submits that the assessee was given ample opportunity to represent his case by Assessing Officer as well as before the ld. CIT(A)/NFAC. The assessee not made any compliance either before the Assessing Officer or before the ld. CIT(A). The assessee is most negligent in attending the hearing. The ld. Sr. DR for the revenue submits that in Form 36, the assessee has given the same address on which the Assessing officer has served the notice under Section 148 as well as other statutory notices. The ld. Sr. DR submits that the assessee has no case on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted before the Assessing Officer as well as before the ld. CIT(A)/NFAC, therefore, in our considered view, the assessee deserves one more opportunity to explain his case at the end of ld. NFAC/CIT(A), therefore, all the grounds raised by the assessee in the present appeal are restored back to the file of assessing officer to pass the order afresh. The assessee is also given liberty to file all the relevant evidence, information or evidence before the assessing officer without any further delay. Needless to direct that the assessing before passing the order afresh shall grant reasonable and fair opportunity to the assessee. The assessee is also directed to be more vigilant and not to seek adjournment without any valid reason and to make comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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