SANJAY SINGH,KOLKATA vs. ITO, NFAC, DELHI, KOLKATA

The Ld. D.R submitted before us that the assessee was also non-compliant before the Ld. CIT(A) and here in also he is non-compliant so appeal of the assessee should be dismissed.

We have gone through the order passed by the Ld. CIT(A) and find that the assessee being proprietor of his proprietorship concern, filed its return of income for AY 2021-22 showing total income of Rs. 7,68,720/-. Assessing Officer vide assessment order made an addition of Rs. 19,93,92,240/- to the returned income of the assessee and assessed total income of Rs 20,01,60,960/-. The assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed by observing that AR has refrained from participating in appellate proceedings.

On perusal of the order of AO, we find that the during assessment proceedings assessee failed to furnish any information with respect to purchases. The order passed by the Ld. CIT(A) is an ex-parte order as it has been held by the CIT(A) that in spite of giving ample opportunity appellant has refrained from participating. Before us also assesse after filing appeal became non vigilant though a statement of facts is in the record. On perusal of the statement of facts we find that asseesse has challenges the addition on various grounds that needs to be scrutinized by the lower authorities, as a result of which, we restored the appeal of the assessee to the file of CIT(A) to pass a fresh order after providing an opportunity to the assessee. At the same time, we direct the assessee to cooperate in the proceedings, if he fails, the Ld. CIT(A) is at liberty to pass order on merit. The order passed by the CIT(A) is here by set aside. The appeal of the assessee is remitted back to the file of the CIT(A).