ABHISHEK SINGH,UNNAO vs. ASSESSING OFFICER, WARD-2(4), UNNAO

The facts of the case, in brief, are that during the course of assessment proceedings under section 147 of the Act, on the basis of non filing of return, it was noticed by the Assessing Officer that the assessee had deposited cash amounting to Rs.13,90,000/- and Rs.40,95,000/- in two saving bank accounts during the financial year 2014-15 relevant to assessment year 2015-16. Notice under section 148 was issued to the assessee to furnish return of income. Since assessee did not file his return, notice under section 142(1) of the Act dated 30/10/2022 was issued vide which the assessee was required to file replies to various queries raised. Again no reply was filed from the assessee’s side. The Assessing Officer issued notice dated 24/01/2023 u/s 142(1) to file reply but there was no compliance from the assessee’s side. The Assessing Officer completed the assessment and passed order under section 147 read with section 144, read with section 144B of the Act and determined the total income of the assessee at Rs.54,85,000/- and made addition of Rs.54,85,000/- on account of unexplained money. Being aggrieved with the action of the Assessing Officer, the assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal of the assessee for non-prosecution. Aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal.

We have heard both sides. We have perused materials on record. We noted that learned CIT(A) has passed ex-parte order as according to him, nobody has appeared on the dates 23/09/2024, 04/10/2024 and 25/10/2024 when the appeal was fixed for hearing before him. From the order of CIT(A), it is apparent that the CIT(A) had issued various notices to the assessee however, neither anybody appeared nor filed written submissions and ultimately the CIT(A) passed the ex-parte order and dismissed the appeal of the assessee. However, looking into the overall facts and circumstances of the case and in the interest of substantial justice, we deem it appropriate to restore the appeal to the file of the learned First Appellate Authority with the direction to adjudicate all the grounds, raised by the assessee before him, on merits in a ccordance with law after giving proper opportunity of being heard to the assessee.