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Income Tax Appellate Tribunal, PATNA ‘VIRTUAL COURT’AT KOLKATA
Before: Shri S.S. Godara, JM & Dr. A. L. Saini, AM
आदेश /O R D E R Per Bench(Oral): This assessee’s appeal for assessment year 2008-09 arises against the Commissioner of Income-tax (Appeals), Patna’s order dated 31.10.2017 passed in case No.424 /CIT(A)-1/2011-12 involving proceedings u/s 143(3)/147 of the Income Tax Act, 1961; (in short ‘the Act’). Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex parte.
Association for People’s Welfare & Development
We notice at the outset that the CIT(A)’s order under challenge affirming the Assessing Officer’s action in initiating section 147 proceedings thereby adding cost of acquisition of assets of Rs.7,83,474/- as unexplained; has been passed ex parte without indicating as to whether this taxpayer had been actually served the relevant hearing notice(s) or not. We therefore restore the assessee’s clinching grievance raised in the instant appeal back to the CIT(A) for afresh adjudication as per law.
This assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 14/09/2020 at the time of hearing.