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TMI Blog2015 (8) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... (A), Central, Gurgaon. Since the issues involved are similar having identical facts and the appeals were heard together so these are being disposed off by this common order for the sake of convenience and brevity. 2. First we will deal with appeal of the assessee in ITA No. 6207/Del/2012. Following grounds have been raised in this appeal: "1. The ld. CIT(A) erred in law and on facts in confirming the additions totaling to Rs. 8,72,465/- made in the assessment framed u/s 153A/153C r.w.s. 144 without affording reasonable opportunity to the appellant and without appreciating the peculiar circumstances which were beyond his control. Therefore, the assessment so framed on best judgment basis is bad in law and must be annulled. 2. The ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eam. The assessee offered for taxation voluntarily Rs. 15 crore. Later on, the surrender was retracted vide letters dated 25.08.2006 and 08.09.2006 on the plea that such surrender was under pressure and coercion. Thereafter the assessee filed the application before the Income Tax Settlement Commission on 31.05.2007 in his individual capacity and on behalf of his company M/s Liberty Health Care (P) Ltd. The assessee offered Rs. 2,74,90,172/- as additional income for the assessment years 2001-02 to 2007-08 and determined additional tax and interest of Rs. 1,43,84,393/- in his individual capacity. The assessee also offered on behalf of M/s Liberty Health Care (P) Ltd., an additional income of Rs. 96,60,549/- for the assessment years 2001-02 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er recording the satisfaction note, as mandated in section 153C of the Act issued a notice to the assessee for furnishing the return of income. Since, there was no response to the notices issued by the AO, the best judgment was framed u/s 144 of the Act at an income of Rs. 9,92,680/- for the assessment year 2002-03. 6. Being aggrieved the assessee carried the matter to the ld. CIT(A) who decided the appeal of the assessee ex-parte for the reasons mentioned in para 3 of the impugned order as under: "3. Case was fixed for hearing vide F. No. CIT(A)(C)/GGN/2011-12/102 dated 10.01.2012 for 23.01.2012 at 11.30 AM. The address in the notice being the same as given in the appeal memo. However, it came back unserved with the remark that the chowk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the AO in the absence of the assessee got the special audit conducted u/s 142(2A) of the Act and without confronting the special audit report to the assessee, made the arbitrary additions and the ld. CIT(A) also decided the appeal of the assessee ex-parte without providing an opportunity of being heard. He requested that the case may be remanded back to the file of the AO to be decided on merit after providing due and reasonable opportunity of being heard to the assessee. 9. In her rival submissions the ld. CIT DR vehemently argued that the assessee did not cooperate and never appeared either before the AO or before the ld. CIT(A), so there was no alternative except to decide the case on the basis of material available on the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed here in above, set aside the impugned order and deem it appropriate to remand the case back to the file of the AO to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. We also direct the assessee to cooperate and not to seek unwarranted or unreasonable adjournments. 11. In all other appeals pertaining to this assessee i.e. the ITA Nos. 6208 to 6213/Del/2012 and the appeals in ITA Nos. 6214 to 6220/Del/2012 for the assessment years 2002-03 to 2008-09 pertaining to the company M/s Liberty Health Care (P) Ltd., Gurgaon (in which the assessee is a Managing Director), the facts are similar even the rival contentions were the same, therefore, the impugned orders of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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