MR. SYED JAFFER,BANGALORE vs. INCOME TAX OFFICER, WARD- 1(2)(2), BANGALORE

Before us, none appeared on behalf of assessee, nor has filed any application seeking adjournment.

On perusal of records placed before us, we note that, assessee failed to appear before Ld.AO during assessment proceedings, as well as before Ld.CIT(A). However, it is noted that, appeal was filed in time before Ld.CIT(A). We note that assessee filed appeal before this Tribunal against order passed by Ld.CIT(A) in time. Ld.CIT(A) issued several notices to assessee which was not attended. 4. We note that, Ld.CIT(A) in impugned order has recorded registered address of assessee to be: 1432, HM NGEF layout, Kasturi Nagar, Bangalore room, 5600043. 5. But in Form 35, assessee mentioned the address to be: Flat No.143, 2HM, East of NGEF, Kasturi Nagar, Bangalore, 560043. 6. Due to difference in the manner in which the address was mentioned, the notice may not have been served at the right address. We therefore are of the view that issues on merits must be re visited by Ld.CIT(A). Ld.CIT(A) is directed to issue notice of hearing at the address mentioned in Form 35. He shall call for all details/evidences in respect of unsecured loans and carry out verification in accordance with law. Assessee is directed to attend the notice of hearing issued by Ld.CIT(A) either himself or through an authorized representative. Assessee is directed to provide all relevant details in respect of addition under challenge.