9911796707
TMI Blog2015 (6) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... aking order. - Decided in favour of assesse for statistical purposes - ITA Nos.91 & 92/Del/2013, ITA No.4329/Del/2003, ITA No.1716/Del/2010 - - - Dated:- 11-3-2015 - H S Sidhu, JM And T S Kapoor, AM,JJ. For the Appellant : None For the Respondent : Shri P DAM Kanunjna, Sr. DR ORDER Per: Bench: These are the Appeals filed by the Assessee emanate out of separate Orders dated 7.12.2009, 25.3.1997 06.1.2010 passed by the respective Ld. Commissioner of Income Tax (Appeals) pertaining to the Asstt. Years 1992-93, 1993-94 1991-92. Since the issues involved in these appeals are identical and similar, hence, these are being disposed of by way of this common order. For the sake of convenience, we are dealing with ITA No.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there was neither any accrual nor receipt on account of excise duty refund other than recorded in the books of accounts. The addition of ₹ 8,91,832/- by way of income on the assumption that such income was not disclosed in the books of account was illegal, erroneous and based on wrong premises. The impugned addition of ₹ 8,91,832/- deserves to be deleted being illegal, void, without jurisdiction and untenable on facts and in law. 5. That the relevant grounds of appeal against the additions and disallowances of ₹ 4931568/-; ₹ 98195/- and ₹ 891832/- were not adjudicated by the Ld. CIT(A). The issues thus deserve to be restored to the Ld. CIT(A) with the direction for adjudication of the Grounds of Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Notice for hearing was issued to the assessee by RPAD for today i.e. 09.3.2015. In response to the same Authorised Representative filed an Application for adjournment. As per record the present appeal came up for hearing before the Bench on 07.3.2013 and the case was then adjourned for 28.5.2013. On 28.5.2013, none appeared on behalf of the assessee nor filed any application for adjournment and therefore, this Bench has dismissed the appeals of the assessee for non-prosecution on the same date. 2.1 Thereafter, assessee filed Misc. Application for recalling the aforesaid Tribunal's Order dated 28.5.2013 which was recalled by the Tribunal vide its order dated 6.12.2013. After recalling the Tribunal's order the case of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee may be dismissed. 4. After hearing the Ld. DR and perusing the impugned order passed by the Ld. CIT(A), we are of the view that no doubt assessee remained noncooperative before the Ld. CIT(A) and the Ld. CIT(A) has mentioned the same in his order dated 7.12.2009 vide para no. 3 at page no. 3, which is reproduced hereunder:- 3. This appeal was fixed for haring on number of times, details of which are given below, but no compliance was made to any of the notices issued. All these notices were sent to the appellant through Speed Post on the address given in the appeal petition i.e. Form No. 35. S.No. Date of notice Date fixed for hearing Remark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal memo. Again the assessee made no complaint on the date fixed for hearing i.e. on 4.12.209. In view of the above, I am left with no option but to decide the appeal on merits on the basis of material available on record. 5. After going through the above, we are of the view that no doubt that assessee remained non-cooperative before the Revenue Authorities, but we are also of view that Ld. CIT(A) has confirmed the assessment order in a routine, without discussing in detail the facts and circumstance of the case and also did not deal the issue on merit and passed a non-speaking order. For the sake of convenience, the finding of the Ld. CIT(A) made in his order dated 7.12.2009 vide para nos. 4 5 at page no. 4 is reproduced here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s preferred to dispose of the whole or any part of the mater afresh, unless forbidden from doing so by statute. 7. In the background of the aforesaid discussions and precedents, we remit the issues to the files of the Ld. Commissioner of Income Tax (Appeals) to consider each and every aspects of the issues involved in the Appeal and decide the same afresh, after passing a speaking order. Needless to add that the assessee should be given adequate opportunity of being heard. In the result, the ITA Nos. 91/Del/2013 (AY 1992-93); 92/Del/2013 (AY 1993-94) and ITA No. 4329/Del/2003) (AY 1991-92) filed by the assessee are allowed for statistical purposes in the aforesaid manner. ITA No. 1716/Del/2010 (AY 1991-92) 8. Since we have already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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