2019 (1) TMI 792

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..... ’s appeal was decided ex parte, we are inclined to restore the issues to the file of the Commissioner (Appeals) for de-novo adjudication of all the issues raised in the appeal after due opportunity of being heard to the assessee. We direct the assessee to respond to the notice of hearing to be issued by the learned Commissioner (Appeals) and represent its case properly on the date of hearing t .....

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..... he assessee, a company, is engaged in the business of deputing crew/officers for foreign vessels, recruiting them as per their terms and conditions and challenging agency fees and communication charges as per agreement. As it appears from the facts on record, assessee did not file its return of income initially. Subsequently, on the basis of information available on record that the assessee had de .....

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..... e into the bank accounts the assessing officer added the amount of ` 31,63,500 to the income of the assessee. Of course, the Assessing Officer made one more addition of ` 68,137 towards delayed payment of employee s contribution to provident fund. Being aggrieved with the aforesaid additions assessee preferred appeal before the Commissioner (Appeals). As could be seen from the order of learned Com .....

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..... deciding the appeal ex parte, however, he submitted, one more opportunity can be given to the assessee by restoring the issues to the Commissioner (Appeals). 5. We have considered rival submissions and perused materials on record. From the orders passed by the departmental authorities it appears that before the assessing officer and Commissioner (Appeals) the assessee had not explained the natu .....

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..... ioner (Appeals). In the event of any further default by the assessee to appear and represent its case properly, learned Commissioner (Appeals) is at liberty to decide the appeal on its own merits on the basis of materials available on record and in accordance with law. Before concluding, we must observe, we have not made any observations with regards to the merits of the issues raised in the prese .....

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