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TMI Blog2025 (2) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case on merits especially before CIT(A). Accordingly, we set aside the impugned order and direct the assessee to put forth his case on merits before ld. CIT(A) as expeditiously as possible. This Tribunal desires disposal of the case on merits alongwith reasoned and speaking order which deals with core of the dispute between assessee and Revenue. The unspeaking/non speaking order by First Appellate Authority is dangerous trend and so also non participation in First Appellate Proceedings by the assessee. We do not want Tax Administration getting clogged by such trend. One more final opportunity be given to the assessee so that ends of justice are met - we set aside the impugned order with direction to assessee to avail only one more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. Further notice under Section 142(1) of the Act was issued containing the detailed questionnaire on 26.01.2021 which was duly served upon the assessee electronically. Copy of impounded material was provided to the assessee. In response to the above notice(s) the assessee electronically uploaded his reply and submitted the requisite information/documents online through e-filing Portal, from time to time. The reply and the requisite documents filed by the assessee were duly examined. 2.5 That during the course of survey, tax amount of Rs. 21,00,000/- was surrendered by the assessee which corresponded to surrender of additional income of Rs. 27,18,500/- on application of provision under Section 115BBE of the Act. The ITR and Tax Computat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Rs. 27,18,500/- on account of additional income surrendered during survey proceedings. 2.9 That the aforesaid assessment order of ld. AO bears No. ITBA/AST/S/143(3)/2021-22/103571/2015(1) and is dated 19.09.2021 which is passed under Section 143(3) of the Act, which is hereinafter referred to as "Impugned Assessment Order". 2.10 That the assessee being aggrieved by the aforesaid "Impugned Assessment Order" prefers first appeal under Section 246A of the Act before ld. CIT(A) who by "impugned order" under Section 250(6) of the Act has dismissed the same. The ld. CIT(A) in sum and substance has dismissed the appeal as despite issuance of about 9 notices from 26.05.2022 to 22.06.2023 (different dates) the assessee has not appeared for hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed income as per section 115BBE is wrong and suo-moto calculated which is against the natural law of justice and should be set- aside. (iii) That, the Assessing Officer has purely as per his whims and fancies deemed the surrender business income of Rs. 27,18,500.00 as unexplained investments and unexplained money as per section 69 and 69A of Income tax Act, 1961 whereas the Assessee has duly submitted the same as business income over and above the normal business income for Assessment Year 2019-20 So, the provisions of section 115BBE of Income tax Act. 1961 have been erroneously imposed by Assessing Officer while passing assessment order. Therefore, the Assessment order passed by Assessing Officer calculating tax on assessed income a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as possible. This Tribunal desires disposal of the case on merits alongwith reasoned and speaking order which deals with core of the dispute between assessee and Revenue. The unspeaking/non speaking order by First Appellate Authority is dangerous trend and so also non participation in First Appellate Proceedings by the assessee. We do not want Tax Administration getting clogged by such trend. 4.2 We are of the considered view that one more final opportunity be given to the assessee so that ends of justice are met. Therefore, under these facts and circumstances, we set aside the impugned order with direction to assessee to avail only one more opportunity of hearing as and by way of last chance. The assessee is directed to prepare his case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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