9911796707
TMI Blog2012 (11) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... s further erred in law and on facts in rejecting the Additional Ground No. 1B contesting the assumption of jurisdiction to review without any valid reasons the original assessment that had become final. 3. On the facts and in the circumstances of the case and in law the learned Assessing Officer ought not have proceeded u/s. 153-C of the Act to make the assessment, and ought not have reviewed the assessment previously made without any valid reasons. 4. It is therefore prayed that the orders of the Lower Authorities may be cancelled." 2. Briefly stated facts are that a search action u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as the Act) was carried out at the Himalayan Group of cases on 22-04-2008. The assessee belongs t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law. On the last date of hearing on 05-06-2012, the hearing of appeal was adjourned at the request of Ld. A.R. for the assessee. No-one appeared on behalf of the assessee despite the fact the date of hearing was well within the knowledge of the Ld. A.R of the assessee. However, a paper book is on record. There is no request for adjournment of the appeal. In such circumstances, the appeal was taken up for hearing in the absence of the assessee. Ld. Sr. D.R. supported the order of the Ld. CIT(A). He submitted that the assessee failed to furnish the requisite details in support of the additional grounds. Therefore, Ld. CIT(A) was justified in dismissing the appeal. 5. We have heard Ld. Sr. D.R. We find that the Ld. CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch of their husbands to show that not a single item of jewellery, valuables or documents belonging to them have been seized, I have no hesitation in rejecting such additional grounds. 5. Since the AR has not argued, nor filed any submissions regarding the merit of additions, the additions made by the AO are hereby confirmed. The appeals of both the appellants are dismissed." 5. From the above findings of Ld. CIT(A), it is evident that he has not disposed of the additional grounds as raised by the assessee. Therefore, in the interest of justice this matter is remitted back to the file of Ld. CIT(A) to admit and decide the additional grounds as raised by the assessee in accordance with law by way of a speaking order. Needless to say that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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