SHRI. SANDEEP VIJ,MUMBAI vs. ITO 25 (1)(1), MUMBAI

None appeared on behalf of the assessee, even though hearing was adjourned last time at the specific request of assessee. Hence, I proceed to dispose of the appeal ex-parte, without presence of the assessee.

I heard learned DR and perused the record. The appeal is barred by limitation by 110 days. The assessee has filed an affidavit explaining the delay in filing the appeal. It is stated that the order of learned Commissioner was communicated to the Chartered Accountant of the assessee and delay has occurred due to communication gap between the assessee and his Chartered Accountant. Having regard to the submissions made in the affidavit, I condone the delay and admit the appeal for hearing.

I noticed that the Assessing Officer was constrained to pass the order to the best of his Judgment under section 144 of the I.T. Act, since the assessee did not cooperate with the Assessing Officer, before learned CIT(A) also the assessee did not appear and hence, he has partly confirmed the addition relating to cash deposit.

Since the assessee has not appeared before the tax authorities, in the interest of natural justice, I am of the view that this issue needs to be restored to the file of learned CIT(A) for adjudicating it afresh after hearing the assessee. However, I am of the view that the assessee should imposed a cost for being delinquent before the tax authorities. Accordingly, I impose a cost of Rs.2000/- (Rupees Two thousand) upon the assessee, which shall be paid to the credit of Income Tax Department within two months from the date of receipt of this order. Subject to the payment of above cost, I set aside the order passed by learned CIT(A) and restore all the issues to his file for adjudicating them afresh after affording adequate opportunity of being heard to the assessee. Before taking up the appeal for hearing, the Ld CIT(A) may satisfy himself that the assessee has paid the above mentioned cost. I also direct the assessee to fully cooperate with learned CIT(A) for expeditious disposal of the appeal.

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