AMIT RAMASWAMY KALYANARAMAN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2)(1), MUMBAI

None appeared on behalf of the assessee nor his representative when the case was called. Contra, Ld. DR present in the court is ready with the arguments. Therefore, we have decided to proceed with the hearing of the case ex- parte.

After having heard Ld. DR and perusal of the entire records placed before us, we noticed that an ex-party order of assessment was passed under section 144 of the Act on 30th November 2016. However, the said order was challenged by the assessee and the main grievance of the assessee related to non-verification of details and passing of best judgement assessment order. Therefore, after analysing the entire facts of the present case Ld. CIT(A) concluded that the order of assessment was passed ex parte and therefore details submitted by the assessee could not be verified, under these circumstances the AO was directed to make afresh assessment after giving adequate opportunity to the assessee and complying with all extent rules and provisions and following the principle of natural justice.

In our view the order passed by Ld. CIT(A) is a well reasoned order and no new facts or circumstances have been placed before us in order to controvert or rebut the findings recorded by Ld. CIT(A). Therefore we find no reasons to interfere into or to deviate from the well reasoned findings so recorded by Ld.CIT(A). Therefore we dismiss the grounds raised by the assessee and uphold the orders passed by Ld. CIT(A) by dismissing the appeal filed by the assessee.