9911796707
TMI Blog2015 (8) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... was served upon the assessee on 21.06.2010 in the Central Jail, Jaipur and Ambala, So, it is clear that the special Audit Report which was obtained by the AO at the back of the assessee and another notices were served to the assessee when he was lodged in the Jail either at Jaipur or at Ambala. It, therefore, clear that the personal hearing was not afforded to the assessee. Moreover, it is not clear as to whether the assessee being in Jail was in a position to contact any legal person who was convergent with the Income Tax matters. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. We thus set aside the impugned order and deem it appropriate to remand the case back to the file of the AO t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment so framed on best judgment basis is bad in law and must be annulled. 2. The ld. CIT(A) erred in law and on facts in confirming the addition of ₹ 15,754/- made for allegedly unexplained cheque deposits in bank accounts merely on the basis of special audit report but without affording reasonable opportunity to the appellant to explain. Therefore, the addition so confirmed must be deleted. 3. The ld. CIT(A) erred in law and on facts in confirming the addition of ₹ 8,51,711/- made merely on the basis of application filed before the Settlement Commission without affording reasonable opportunity to the appellant to explain and even without telescoping the same with the other addition made. Therefore, the addition so co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffered on behalf of M/s Liberty Health Care (P) Ltd., an additional income of ₹ 96,60,549/- for the assessment years 2001-02 to 2006-07 and determined tax payable of ₹ 44,51,206/-. It was also informed the AO that for the assessment years 2005-06 to 2007-08, the assessee paid an additional tax of ₹ 30,40,669/- on his own behalf and ₹ 32,43,488/- on behalf of M/s Liberty Health Care (P) Ltd. for the assessment years 2005-06 to 2007-08. Thereafter the AO to find out the status of the application of the assessee before the Settlement Commission wrote a letter dated 06.08.2010 to the Registrar, Settlement Commission. In response to the said letter it was informed vide letter dated 10.08.2010 that as per the records of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 chowkidar refused to receive the notice. However, another notice was issued on the same address on 03/06.02.2012 for hearing on 27.02.2012. In response the assessee sought two months adjournment vide his letter dated 22/23.02.2012 stating that the appellant was still in Police custody and will not be able to represent the proceedings on the said date. This adjournment petition was sent C/o the Superintendent, Central Jail, Ambala. As two months time was sought the next date was fixed for 06.06.2010 at 11.30AM giving ample time vide notice dated 10.04.2012 which was served through the Superinte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 record. She further submitted that the case may not be remanded back to the AO because the ld. CIT(A) has decided the appeal of the assessee on merit after considering all the relevant material available on the record. 10. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case it is an admitted fact that the assessee was in the Police custody and the notice was sent to him through the Superintendent, Central Jail, Ambala. The assessee requested for adjournment for the reason that he was unable to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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