9911796707
TMI Blog2017 (5) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case was completed on total income of Rs. 40,39,670/- on 30th March, 1991. Ld. CIT(A) confirmed the addition of Rs. 35,50,000/- on account of cash credit. The Tribunal vide order dated 22nd November, 2000 set aside the main issue of addition of Rs. 35,50,000/- on account of cash credits. The Assessing Officer issued statutory notices and in response thereto Shri Neeraj Karwall, CA attended proceeding before Assessing Officer and he was asked to file the details. Thereafter there was no compliance from the side of the assessee. The Assessing Officer issued several statutory notices to the assessee and even notice was served through affixture. The assessee however did not appear. The Assessing Officer passed ex parte assessment order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the copy of the passport on 13th August, 2014, however no copy of the passport for the relevant period of year 1998 to 2005 was filed. The assessee thus failed to produce copy of the passport for the relevant period before Ld. CIT(A). The report from the Assessing Officer was also called for regarding service of the assessment order upon assessee. The Assessing Officer explained that assessment order was served upon assessee through speed post vide receipt dated 28th March, 2002 and the order was sent at the correct address of the assessee. It was also confirmed that speed post letter containing the assessment order did not receive unserved. 6. Ld. CIT(A) considering the material on record noted that there is a gross contradiction in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther hand Ld. DR relied upon the impugned order. 8. I have considered rival submissions. It is not in dispute that the assessee's counsel Shri Neeraj Karwall, CA attended the assessment proceedings before Assessing Officer and he was asked to file the complete details. The appearance of Ld. Counsel for assessee before Assessing Officer prove that assessee was aware of the assessment proceedings pending because the counsel appeared before the Assessing Officer at assessment stage on behalf of the assessee The assessee did not dispute that he has engaged Shri Neeraj Karwall., CA to appear before Assessing Officer at the assessment proceedings. There are limitation provided to pass the assessment order in set aside proceedings within limited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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