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TMI Blog2018 (3) TMI 1929X X X X Extracts X X X X X X X X Extracts X X X X ..... of ITRs in the paper book. Considering these peculiar facts, with the consent of both the parties, we took the appeal for hearing. After hearing the case, we are of the view that, in the interest of natural justice, the assessee may be provided with an opportunity to present its case before the Assessing Officer. However, since the assessee has failed to appear before the tax authorities in the original proceedings, we are of the view that the assessee should be imposed a cost for being negligent. - S.A. No. 153/Mum/2018 arising out of I.T.A. No. 1284/Mum/2018 & I.T.A. No. 1284/Mum/2018 - - - Dated:- 9-3-2018 - SHRI B.R. BASKARAN (AM) AND SHRI AMARJIT SINGH (JM) For the Assessee : Shri V.K. Tulsian For the Department : Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay a sum of ₹ 20 lakhs as part payment of tax in order to get permission from the Assessing Officer for leaving India. He submitted that the assessee has paid a sum of ₹ 29.00 lakhs till date. He submitted that non-appearance before tax authorities was on account reasons beyond the control of the assessee. The Learned AR submitted that all deposits have been made out of proper sources and the same can be explained to the satisfaction of the Assessing Officer, if an opportunity is given to it. Accordingly, he prayed for complete stay of outstanding demand. 5. On the contrary, learned DR submitted that assessee has not appeared before the tax authorities and hence the Assessing Officer was constrained to pass the order ex p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, since the assessee has failed to appear before the tax authorities in the original proceedings, we are of the view that the assessee should be imposed a cost for being negligent. Accordingly, we impose a cost of ₹ 25,000/- on the assessee, which shall be paid on or before 31.3.2018. Subject to above said payment, we set aside the order passed by the learned CIT(A) and restore all the issues to the file of the Assessing Officer for doing assessment de-novo. We also direct the assessee to cooperate with the Assessing Officer for expeditious completion of the assessment. 9. The Learned AR submitted that the Assessing Officer may be directed to revoke the order passed u/s. 230 of the Act. However, we are of the view that this req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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