M/S. 45 BUS ROUTE OWNER'S WELFARE ASSOCIATION,KOLKATA vs. I.T.O., WARD-33(5), KOLKATA, KOLKATA

At the outset, the ld. counsel for the assessee has invited our attention to the impugned assessment order to submit that the same is an ex parte order. She has further invited our attention to the impugned order of the CIT(A) to submit that the same is also ex parte order. The ld. counsel has further submitted that the Assessing Officer had made impugned additions on the ground of unexplained cash deposits in the bank account of the assessee-association. She has Assessment Year: 2017-18 M/s 45 Bus Route Owner Welfare Association submitted that the assessee is an association of bus route owner and that the cash was collected on daily basis from the passengers and thereafter, the same used to be deposited in the bank account. That the Secretary of the assessee-association was not conversant with the nitty gritties of the taxation, he had engaged one Shri Gora Chand Mukherjee, FCA, as counsel but the said Shri Gora Chand Mukherjee did not pursue the case of the assessee before the lower authorities. The ld. counsel prayed that the assessee may be given an opportunity to present its case before the Assessing Officer. The ld. DR has not to the same.

Considering the above submissions, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer with a direction to decide the issue afresh. Needless to say that Assessing Officer will give proper opportunity to the assessee to present its case.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.