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TMI Blog2021 (4) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee shall cooperate with the Department and shall not seek unnecessary adjournments. The A.O. shall afford a reasonable opportunity of hearing to the assessee and shall take a decision in accordance with law. It is ordered accordingly. - ITA No. 457/Bang/2020 - - - Dated:- 2-3-2021 - Shri George George K , Judicial Member For the Appellant : Ravishankar S. V. , Advocate For the Respondents : Ganesh R. Ghale , Standing Counsel ORDER This appeal at the instance of the assessee is directed against CIT(A)'s order dated 28.05.2018. The relevant assessment year is 2015-2016. 2. The impugned CIT(A)'s order was communicated to the assessee on 13.03.2020. Therefore, the appeal ought to have been filed before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of principles of natural justice on the facts and circumstances of the case. 5. The learned Commissioner of Income Tax (Appeals) erred in law in mechanically upholding the addition of ₹ 23,06,594/- by estimating 20% of the gross receipts, which is highly excessive and liable to reduced substantially on the facts and circumstances of the case. 6. The learned Commissioner of Income Tax (Appeals) failed to appreciate that the estimated income could not have exceeded 8% of the gross receipts including the returned income on the facts and circumstances of the case. 7. Without prejudice and not conceding that estimation is warranted, the learned Commissioner of Income Tax (Appeals) ought to have granted benefit of teles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved, the assessee has filed this appeal before the Tribunal. The learned AR stated that the assessee had changed the address. It was submitted that due to inadvertence and oversight, the changed address was not intimated to the Assessing Officer. Consequently, notices issued by the A.O. and the CIT(A) were not received. Therefore, it was prayed that in the interest of justice and equity, assessee may be given one more opportunity to produce the necessary material before the A.O. In this context, the assessee has also filed an Affidavit. 7. The learned Standing Counsel present strongly supported the orders of the Income Tax Authorities. 8. I have heard rival submissions and perused the material on record. It is the claim of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mated to the learned Assessing officer, Ward - 6(3)(1), Bangalore, due to inadvertence and oversight. 5. That the assessment order for the AY 2015-16 was also passed ex parte since the proceedings sere e-proceedings and the order passed was also under section 144, and pursuant to the attachment of the bank account, I became aware that an order had been passed for AY 2015-16 and subsequently an appeal was preferred before the learned CIT(A)-6, Bangalore. 6. That the address was still not updated by the ITP, who drafted the appeal and the notices sent by post were returned unserved and the order of the CIT(A) came to be passed ex parte, dismissing the appeal, for want of representation. 7. That I was in appeal before the CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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