TMI Blog2023 (1) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to the assessee to contest his case on merit. Thus, the appeal is restored back to the file of assessing officer to decide the issue afresh. One more reason to restore the case to the file of assessing officer that entire cash was added in the income of assessee and the NFAC/Ld. CIT(A) has not decided the case as per the mandate to Section 250(6) of the Act, which mandates that the while deciding the appeal, the ld CIT(A) is required to pass order on points of determination (grounds of appeals), decision therein on and reasons for such decision. The grounds of appeal raised by assessee is restored back to the file of AO to adjudicate the issue of addition afresh in accordance with law. Needless to direct before passing the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Authorized Representative (Ld.AR) for the assessee submits that both the lower authorities have passed the impugned ex parte order, without giving fair, reasonable and sufficient opportunities of hearing to the assessee. The Assessing Officer made addition of Rs.17,81,580/- on account of deposits in bank account by treating it as unexplained investment. The Assessing Officer passed the order under section 144 r.w.s. 147 of the Act. Aggrieved by the addition in the assessment, the assessee filed appeal before ld CIT(A). The appeal of assessee was migrated to NFAC, Delhi/Ld. CIT(A). Before NFAC/Ld. CIT(A) the assessee could not appear as he has not received any information of hearing, the e-mail address as provided in Form-35 [Appeal Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nities the assessee failed to compliance various notices. The Assessing Officer proceeded under section 144 of the Act and made addition of aggregate of cash deposit of Rs.17,81,580/-. The said addition was confirmed by NFAC/Ld. CIT(A) by taking view that assessee was provided reasonable opportunities but assessee failed to avail such opportunities. The NFAC/Ld. CIT(A) concluded that assessee is not interested to pursue his appeal and has not filed any materials available on record against the addition made by Assessing Officer. The NFAC/Ld. CIT(A) dismissed the appeal of assessee in ex parte proceedings. 5. Before me the Ld. AR for the assessee vehemently argued that in Form-35 [Appeal Form (before Ld. CIT(A))] the assessee has given e- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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