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Income Tax Appellate Tribunal, ‘’ SMC” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED
आदेश/O R D E R
PER WASEEM AHMED, ACCOUNTANT MEMBER:
The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), Vadodara dated 29/08/2022 arising in the matter of assessment order passed under s. 144 of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2012-2013.
The assessee has raised the following grounds of appeal:
1. The Learned CIT (Appeal) erred in holding that the appellant was not interested in pursuing the appeal since the notice issued on 02.08.2022 was not received by your appellant.
2. The Learned CIT (Appeals) erred in not considering the Grounds of Appeal in detail wherein it was categorically stated that the withdrawals were made by the appellant from his bank account.
3. The Learned CIT (Appeals) erred in not giving proper opportunity to the appellant.
4. It is prayed that the order of the CIT (A) be set aside and the matter be restored to the Ld. Assessing Officer so as to enable the appellant to file the details and produce the evidences which has been gathered by him after the passing of the order u/s 144.
5. The appellant craves, leave to add or alter any of the grounds mentioned above.
3. At the outset it was noticed that the Ld. CIT(A), has passed ex-parte order without hearing the assessee by upholding the addition made by the AO. The Ld. CIT(A) in his order has observed that the assessee was given opportunities to place his point of contention but none of the time, anybody appeared from the side of the assessee. Thus, the Ld. CIT(A) in the absence of any co-operation from the side of the assessee upheld the order of the AO.
4. However, the Ld. AR before us contended that the address of the assessee was changed and therefore he was not served the notice intimating the date of hearing. The fact of change in address was duly communicated to the Ld. CIT(A) in the appeal form 35 filed before him (the Ld.CIT(A)). But none of the notice intimating the date of hearing was served upon the assessee at the new address. Thus, the Ld. AR prayed to restore the issue to the file of the Ld. CIT(A) for fresh adjudication as per the provisions of law.
On the contrary, the Ld. DR pointed out that the assessee did not appear even during the assessment proceeding u/s 144 of the Act. However, the learned DR vehemently supported the order of the authorities below.
In re-joinder, the Ld. AR contended that the assessee failed to appear even before the AO during the assessment proceedings as he was not communicated about the date of hearing before the AO on account of change in the address. The Ld. AR further prayed that in the interest of justice and fair play the matter can be restored to the file of the AO for fresh adjudication as per the provision of law.
We have heard the rival contention of both the parties and perused the materials available on record. Considering the fact stated above, we find that there was a genuine reason for non-appearance on the part of the assessee before the respective authorities. Therefore, we are inclined to give one more opportunity to the assessee to raise his points of contention before the AO. Accordingly, we are inclined to set aside the issue to the file of the AO for fresh adjudication as per the provisions of law. It is needless to mention that the assessee shall extend full co- operation during the assessment proceedings and should not seek any adjournment without just cause. Hence, the ground of appeal of the assessee is allowed for the statistical purposes.
In the result, the appeal filed by the assessee is allowed for the statistical purposes.
Order pronounced in the Court on 16/12/2022 at Ahmedabad.