PONKH GRAM SEVA SAHAKARI SAMITI LIMITED,PONKH UDAIPURWATI JHUNJHUNU RAJASTHANAJASTHAN vs. ITO WARD-1, JHUNJHUNU

It is seen that the appellant has not been able to explain source of investment of Rs.5,70,51,038/- with supporting documents neither at scrutiny proceedings nor at appellate proceedings. Even the A.O. has passed the order u/s.144 for want of compliance from the appellant. The appellant has not filed any written submission/document with respect to ground raised in form-35. In the given circumstances and paucity of any evidence supporting the appellant's ground of appeal, it is difficult to take a view on merits against the Assessment order passed by the AO. 7.1 Therefore, it is held that no interference is required to the impugned addition made by the AO. The grounds of appeals are therefore dismissed and the Assessment order is upheld. 8.0 In the result, for statistical purpose, appeal of the appellant is Dismissed.’’ PONKH GRAM SEVA SAHAKARI SAMITI LTD VS ITO, WARD-1, JHUNJHUNU 2.2 During the course of hearing, the ld. AR of the assessee submitted that the assessee was ex-parte before the lower authorities because earlier counsel engaged by the assessee could not properly follow up the matter and thus could not advance the arguments / written submission before the Revenue Authorities and thus he prayed to restore the matter back to the file of the AO for afresh adjudication and justice to the assessee. 2.3 On the other hand, the ld. DR strongly relied upon the orders of the lower authorities 2.4 We have heard both the parties and perused the materials available on record. During the course of arguments, we noticed that the ld. CIT(A) passed an ex-pate order mentioning therein that the assessee has not filed any written submission /documents with respect to ground raised in Form 35 and thus he dismissed the appeal. It is also pertinent to note that the AO had also passed an ex- parte order being no response from the assessee within given time by the AO and he completed the assessment u/s 144 of the Act making addition of Rs.5,70,51,038/- in the hands of the assessee. It is noticed that the ld. AR of the assessee prayed that he should be given one more chance to advance the documents / written submission as to the addition of Rs.5,70,51,038/- before the AO so that the dispute in question could be resolved. From the entire conspectus of PONKH GRAM SEVA SAHAKARI SAMITI LTD VS ITO, WARD-1, JHUNJHUNU the case, the Bench feels that since it is an admitted fact that the assessee is ex- parte before the AO and also before the ld. CIT(A), therefore, he could not put forth his defence. It was the bounded duty of the assessee to appear before the statutory authorities as and when called for. It is noticed that various opportunities were provided to the assessee for settling the issue but the assessee remained lethargic and unserious in pursuing his case. However, we are of the view that lis between the parties has to be decided on merits so that nobody’s rights could be scuttled down without providing opportunity of being heard to the assessee. Hence, the matter is restored to the file of the AO to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings. Thus the appeal of the assessee is allowed for statistical purposes.