SUSHOBHAN PRAMANIK,PURBA MEDINIPUR vs. ITO, WARD 27(3), , HALDIA

Per Rajesh Kumar, AM : This is an appeal filed by the assessee against the order dated 23.02.2024, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-19. 2. At the outset, we observe that the assessee has not furnished the details as called for by the Assessing Officer during the course of assessment proceedings resulting into addition of Rs.1,23,98,885/- by the Assessing Officer on account of cash deposited by the assessee in his bank account, which according to the Assessing Officer remained unverifiable. Similarly before the ld. CIT(A) the assessee did not appear and the appellate order came to be passed ex-parte without taking into consideration on merit of the case. In these circumstances, it would meet the ends of justice, if one more opportunity is granted to the assessee to submit the details to substantiate its case before the Assessing Officer. Consequently, we restore the issues involved in the present appeal to the 2 file of Assessing Officer with a direction to decide afresh after affording sufficient opportunity of hearing to the assessee. We also direct the assessee to cooperate in the readjudication proceedings.