MS SASWATI CHATTERJEE L.R OF LATE MUKUL CHATTERJEE,KOLKATA vs. A.C.I.T.,CIRCLE-45, KOLKATA

The assessee in the present case in an individual. In the assessment originally completed u/s 143(3) vide an order dated 25.11.2011, the total income of the assessee was determined by the AO at Rs. 15,51,090/-. The said assessment was subsequently reopened by the AO and in the reassessment completed u/s 143(3)/147 of the Act vide an order dated 24.02.2015, the total income of the assessee was determined by the AO at Rs. 25,74,997/- after making the following additions: “1. Unexplained investment Rs. 8,00,000/- 2. Undisclosed rent Rs. 29,750/- Rs. 1,94,157/-”

Undisclosed interest income

3. Against the order passed by the AO u/s 143(3)/147, an appeal was preferred by the assessee before the Ld. CIT(A) and since there was no satisfactory compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the Ld. CIT(A) dismissed the appeal of the assessee for non- prosecution vide his appellate order dated 07.02.2019 passed ex- parte. Aggrieved by the order of the Ld. CIT(A), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. In support of the preliminary issue raised by the assessee in this appeal challenging the impugned order passed by the Ld. CIT(A) ex-parte dismissing the appeal of the assessee for non-prosecution, the learned counsel for the assessee has submitted that the notices of the hearings fixed by the Ld. CIT(A) on 17.01.2019 and 29.01.2019 were never received by the assessee and such non-receipt of the said notices resulted into non-compliance on the part of the assessee with the said notices. Keeping in view this submission made by the learned counsel for the assessee, I am satisfied that there was a sufficient cause for the non- appearance of the assessee when his appeal was called for hearing before the Ld. CIT(A) on 17.01.2019 and 29.01.2019. Even the learned DR has not raised any objection in this regard. Moreover, as per the provisions of sub-section (6) of section 250, the Ld. CIT(A) was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. It is observed that the impugned order

In the result, the appeal of the assessee is treated as allowed for statistical purpose. Order Pronounced in the Open Court on 19th November, 2019.