9911796707
TMI Blog2014 (8) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the assessment order, though in response to notice issued u/s 142(1) & 143(2) of the Income-tax Act, the authorised representative of the assessee appeared but he did not submit any information. Therefore, the assessing officer issued a show cause notice to the assessee proposing to make certain additions. In response to such show cause notice since no one on behalf of the assessee appeared nor any information was furnished, the assessing officer completed the assessment u/s 144 by making certain additions to the total income declared by the assessee which resulted in determination of total income at Rs. 27,21,670/-. The assessee challenged the assessment order so passed by preferring an appeal before the CIT(A). As it appears from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation. It is very clear that the appellant has placed a date in form number 35 only to facilitate and to make it appear that the appeal is in time. No application for condonation of delay in filing has been given by the appellant. 4. In view of the above facts and circumstances, I have no option but to hold that the appeal is beyond time and the huge delay in filing of this appeal cannot be condoned." 3. The Ld. A.R. submitted before us that actually the assessee had never received the original assessment order and demand notice. Only after coming to know from the A.O. that assessment order for the impugned assessment year has been passed, she applied for a copy of the order and only after receiving the same on 28.5.2012, the appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have extended reasonable opportunity to the assessee to explain her case on the issue of alleged delay in filing the appeal. However, as it appears from record, no such opportunity has been given to the assessee to explain the case. In the aforesaid circumstances, we are of the view that the order passed by the CIT(A) is in violation of rules of natural justice. Accordingly, we are inclined to set aside the order of the CIT(A) and remit the matter back to his file for considering the issue afresh after giving a fair opportunity of being heard to the assessee. If it is found from record that the assessment order was never served on the assessee on 01.11.2011 and was only served on her on 28.5.2012 in terms with the statutory provision, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
