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TMI Blog2018 (5) TMI 1751X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee to pay the said cost to Prime Minister’s Relief Fund. Subject to the said payment, the impugned order of the CIT(A) passed ex-parte is set aside and the matter is restored to the file of the A.O. for deciding the issues relating to the two additions made to the total income of the assessee afresh after giving the assessee one more opportunity of being heard. - I.T.A. No. 282/Kol/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 148 was issued by him after recording the reasons. During the year under consideration, a sum of ₹ 22,40,000/- was credited by the assessee to his capital account. During the course of reassessment proceedings before the A.O., it was explained by the assessee that the said amount was remitted from U.K. out of his accumulated past savings. Since this explanation of the assessee wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed the same vide his appellate order dated 19.12.2016 passed ex-parte. Aggrieved by the order of the Ld. CIT(A), the assessee has preferred this appeal before the Tribunal. 4. At the time of hearing before the Tribunal, the learned counsel for the assessee has not pressed the issue relating to the validity of the assessment made by the A.O. u/s 147/143(3) as raised in ground no 2. The sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee to explain his case by filing the said documentary evidence. Although the learned DR has not raised any objection for sending the matter ack to the A.O. in the facts and circumstances of the case, he has contended that noncompliant attitude of the assessee, who is a doctor, to the notices issued by the Ld. CIT(A) fixing is appeal for hearing on as many as six occasions shows a ver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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