9911796707
TMI Blog2023 (10) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the proceedings on the stipulated date of hearing, i.e., on 18.07.2023 and defended his case with whatever material that was available to him. As the CIT(A) had proceeded with and disposed off the appeal at the back of the assessee, concur with the claim of the AR that the latter had remained divested of his right to defend his case before the first appellate authority. Matter, in all fairness and the interest of justice, requires to be restored to the file of the CIT(Appeals) with a direction to him to re-adjudicate the same after affording a reasonable opportunity of being heard to the assessee. - Shri Ravish Sood, Judicial Member For the Assessee : Shri S.R. Rao, Advocate For the Revenue : Shri Satya Prakash Sharm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad in law and on facts. 6) The appellant reserves the right to addition, after or omit all or any of the grounds of appeal in the interest of justice. 2. Succinctly stated, the assessee, who is engaged in the retail business of general items, had filed his return of income for A.Y. 2015-16 on 06.08.2015, declaring an income of Rs. 2,69,640/-. Subsequently, the case of the assessee was selected for scrutiny assessment u/s. 143(2) of the Act. The assessment was, thereafter, framed by the A.O vide his order passed u/s.143(3) of the Act dated 21.12.2017 determining the income of the assessee at Rs. 38,26,294/- after, inter alia, making the following additions/disallowances: Sr. No. Particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 200/-. The assessee explained that he had collected cash from his relatives amounting to Rs. 41,00,000/- for buying a residential house. The AO has discussed in detail in paras 4, 5, 6 7 of the assessment order that the explanation given by the assessee is not acceptable for detailed reasons given in the aforesaid paragraphs of the assessment order. On this basis, in para 7 the AO has added the difference between the cash in hand in the balance sheet as on 31.03.2014 opening cash in hand in the fund flow statement as on 01.04.2014 amounting to Rs. 14,53,494/- = (Rs. 21,54,200 Rs. 7,00,706) as unexplained investment for the purchase of house property and car. In para 8 of the assessment order, the AO has added gift from father of Rs. 7, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter was last fixed for hearing on 18.07.2023. Carrying his contention further, it was submitted by the Ld. AR that the CIT(Appeals), without disposing of the assessee s application for adjournment, had proceeded with the appeal and dismissed the same. Based on his aforesaid contention, it was submitted by the Ld. A.R that as the assessee had remained unaware of the fate of his aforesaid applications for adjournment, therefore, for the said reason, he remained under a bonafide belief that the matter was adjourned and the fresh date of hearing would be intimated had thus failed to participate in the proceedings on the stipulated date of hearing. The Ld. A.R submitted that as the CIT(Appeals) had disposed off the appeal without intimating th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that now, when the assessee had on 17.07.2023 uploaded an application seeking an adjournment before the CIT(Appeals), then in case the same was to be declined and the matter was to be proceeded with on 18.07.2023, the assessee appellant should have been intimated about the said fact. As stated by the Ld. AR and, rightly so, the failure on the part of the CIT(Appeals) to intimate to the assessee the rejection of his request for adjournment had clearly divested him of an opportunity to defend his case by placing on record whatever material/submissions he had as on the date on which the appeal was fixed for hearing. I, say so, for the reason that in case the rejection of the request for adjournment would have been intimated to the assessee, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
