MUTHURAMALINGAM,THOOTHUKUDI vs. ITO, WARD-1,, TUTUCORIN

The Ld.AR for the assessee submitted that FAA had dismissed the appeal by passing an ex-parte order, on the ground that assessee did not respond to the hearing notices issued from the office of the FAA. The Ld.AR submitted that the assessee was unaware of the income-tax proceedings and did not check his e-mail frequently. Therefore, the assessee has failed to take note of the hearing notices issued through e-mail and hence, he could not appear during the appellate proceedings. The Ld.AR further submitted that the assessment has also been completed on best judgment basis u/s.144 of the Act. Therefore, it was prayed in the interest of justice and equity, the issue may be restored to the files of the AO as a last opportunity for proper representation of his case.

The Ld.DR submitted that adequate opportunities were provided from the offices of the AO and the FAA and there is no :- 3 -: violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.

We have heard rival submissions and perused the materials on record. The proceedings before the AO as well as the FAA was ex-parte, since the assessee did not respond to various notices issued. The Ld.AR submitted that the assessee was unaware of the income-tax proceedings and did not take note of the notices issued during the assessment and appellate proceedings. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA and the AO. However, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the AO with a condition assessee pays a cost of Rs.10,000/- (Rupees ten thousand only) to be paid to Tamil Nadu State Legal Services Authority at the Hon’ble High Court of Madras. The amount of Rs.10,000/- shall be paid within a month’s time from the date of receipt of this order and assessee shall produce the receipt for the said payment before the AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. :- 4 -: 6. In the result, the appeal filed by the assessee is allowed for statistical purposes.

Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Madurai 4. ͪवभागीय ĤǓतǓनͬध/DR

गाड[ फाईल/GF.