9911796707
TMI Blog2025 (3) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative (ld. AR) of the assessee submits that the Assessing Officer as well as the ld. CIT(A) passed ex parte orders making high pitch assessment. No fair and reasonable opportunity was given to the assessee. Before Assessing Officer, the assessee filed certain details in response to the show cause notices, yet assessment order is passed under section 144. Before ld CIT(A), the assessee filed appeal in 2019, first notice of hearing was issued for filing reply / submission by 29.01.2021, the assessee sought adjournment, which was allowed. Further, the notice under section 250 was issued for filing submission by 09.01.2022 and again vide notice dated 21.02.2022, the assessee filed application for adjournment, copy of screen shot of ITB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se this bench is of the view, that the assessee deserve any leniency, the matter may be restored to the file of ld CIT(A). 4. In the short rejoinder submission, the ld. AR of the assessee submits that both the authorities below have passed ex parte order, and in the event of filing written submissions and evidences to substantiate the cash deposit, such evidence may require verification at the end of Assessing Officer, so to avoid the long drawn process of remand report the matter may be restored to the file of Assessing Officer. 5. I have considered the submissions of both the parties and have gone through the orders of the lower authorities carefully. I find that the Assessing Officer completed the assessment under Section 144 on 11/10/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the file of Assessing Officer to allow the assessee to file submissions and evidence in support of cash deposit. Considering the facts and circumstances of the case and keeping in view the principles of natural justice, I restore the matter back to the file of Assessing officer to decide the issue afresh. The matter is restored to the file of Assessing Officer keeping in view of the facts that assessment was also completed under section 144. Needless to direct that before passing the order, the Assessing Officer shall grant opportunity of hearing to the assessee. The assessee is also directed to be more vigilant in future and not to cause further delay and seek adjournment without any valid reason and to furnish all the details and his subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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