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TMI Blog2025 (1) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... missed the application filed by the assessee vide his order u/s. 154 r.w.s. 250. Accordingly, we restore the matter to the file of the CIT(Appeals) with a direction to re-adjudicate the appeal after affording a reasonable opportunity of being heard to the assessee. Appeal of the assessee is allowed for statistical purposes X X X X Extracts X X X X X X X X Extracts X X X X ..... afford reasonable opportunity of being heard to the assessee and to put forward his submissions on merits of the grounds raised in the Grounds of Appeal. 3. On the facts and in the circumstances of the case, the order passed by the Learned ITO -3(3) u/s 143 (3) r.w.s. 147 is unsustainable, illegal and bad in law inasmuch as no Show Cause Notice u/s 142(1) was issued before passing the assessment order which renders the enhancement made to the total income to be arbitrary, irrational, illegal, and bad in law and the Learned CIT(Appeal) was not justified in not considering the said fact in his impugned order u/s 250 dated 30.08.2023, resultantly, the order passed by the Learned C1T (Appeal) u/s 250 dated 30.08.2023 was vitiated by the vice of mistake apparent from record, consequently, the impugned order u/s 154 r.w.s. 250 dated 23.10.2024 is also arbitrary, illegal and unjustified and therefore, liable to be set aside. It is prayed that the impugned order u/s 154 r.w.s. 250 dated 23.10.2024 may kindly be set aside and the Learned CIT(Appeal) may kindly be directed to afford reasonable opportunity of being heard to the assessee and dispose of the grounds of appeal on merits after c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued as narrated above. However, the appellant/ AR has refrained from submitting response/submission during the entire appellate proceedings. If the appellant claims that the assessment order was objectionable or bad in law, he should have provided the supporting evidences. The appellate proceedings are first line of remedy to those who think that the injustice has been done by the A.O. However, the appellant failed to avail the same by simply not complying the various hearing notices issued. The appellant was duly informed about the enablement of communication window through which the appellant can voluntarily submit any submission/communication at any time but the same was not availed by the appellant. So, in the absence of the written submission and evidence, it remains unexplained as to how the order contended in this appeal is erroneous or bad in law. In addition, no request to adjourn the hearing dates was made during the entire appellate proceedings. Therefore, it can be assumed that the appellant is not interested in pursuing his own appeal. Before making any conclusion let me surface the relevant part of the decision of the Hon'ble Punjab & Haryana High Court which is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al gain. Accordingly, all the grounds raised by the appellant are dismissed. 6. In the result, the appellant's appeal is dismissed." 5. Thereafter, the assessee filed an application seeking rectification u/s. 154 of the Act, dated 21.09.2024 with the CIT(Appeals), wherein it was claimed that as the CIT(Appeals) had dismissed the appeal without adverting to the specific issues, based on which, the impugned addition was assailed before him, therefore, the same had rendered the order so passed by him as suffering from a mistake which was apparent, glaring, patent and obvious from the record. However, the aforesaid claim of the assessee did not find favour with the CIT(Appeals) who dismissed the rectification application, observing as under: "03. I have carefully gone through the rectification application dated 20/09/2024 filed under section 250 of the Act. On carefully examination, it has been observed that the rectification sought pertains to dismiss the appellant appeal ex-partee. In the present appeal, the assessment proceedings was completed by the AO u/s. 143(3) r.w.s.147 of the Act on 21/12/2018 assessing the total income at Rs. 38,47,377/-. In the entire assessment, the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st arbitrarily rejected the same. The Ld. AR submitted that as the assessee had suffered the dismissal of his appeal based on a non-speaking order, which thus, had rendered the order passed by the CIT(Appeals) as suffering from a mistake apparent from record, therefore, the matter in all fairness be restored to the file of the first appellate authority with a direction to re-adjudicate the appeal after affording a reasonable opportunity of being heard to the assessee/appellant. 9. Per contra, Smt. Anubhaa Tah Goel, Ld. Sr. Departmental Representative (for short 'DR') relied on the orders of the lower authorities. It was submitted by her that as the assessee despite having been afforded sufficient opportunities had failed to participate in the proceedings before the CIT(Appeals), therefore, the latter was constrained to dispose off the appeal based on the material available on record and had rightly upheld the addition made by the A.O. 10. I have given thoughtful consideration to the contentions advanced by the Ld. Authorized Representatives of both the parties in the backdrop of the orders of the lower authorities. I find substance in the Ld. AR's claim that the CIT(Appeals) with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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