BIJAY SHANKAR AGARWAL,HOWRAH vs. ITO, WARD - 46(1), KOLKATA

The assessee in the present case is an individual. The return of income for the year under consideration was filed by him declaring total income of Rs.1,62,075/-. In the assessment completed under section 143(3)/147 vide an order dated 19.12.2017, the total income of the assessee was determined by the Assessing Officer at Rs.9,61,575/- after making two additions of Rs.5,50,000/- and Rs.2,49,500/- on account of unexplained cash credit under section 68 and unexplained expenditure under section 69C respectively.

Against the order passed by the Assessing Officer under section 143(3)/147, an appeal was filed by the assessee before the ld. CIT(Appeals) and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing on 28.08.2018 and 24.09.2018, the ld. CIT(Appeals) dismissed the appeal of the assessee for non-prosecution vide his appellate order dated 26.09.2018 passed ex-parte. Aggrieved by the order of the ld. CIT(Appeals), 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 in this appeal challenging the impugned order passed by the ld. CIT(Appeals) ex-parte, the assessee has filed an affidavit explaining the reasons for not complying with the notices of hearing issued by the ld. CIT(Appeals) as under:- “1. That, I have not been provided the proper opportunity by the Ld Commissioner of income tax (appeals)-14/Kolkata. The First notice of hearing of appeal before him dated 14.08.2018 fixing the hearing on 28.08.2018 was received after the date of Hearing on 29.08.2018 at 5:15 P.M at the communication address of the appellant. I brought the matter in the knowledge of Id CIT(A) on 31.08.2018. 2. That another notice dated 06.09.2018 fixing the hearing on 24.09.2018 was received on 22.09.2018 (Saturday) at the communication address of the appellant. The appellant contacted with notice, authorized representative for this case on 28.09.2018 at 6:14 P.M. 3. The appellant pleads that by any chance the hearing fixed on 24.09.2018, would not have been possible to attend as the time allowed was almost absent. The appellant also state that his another appeal case for AY 2013-14 was also fixed on 24.09.2018 and for that Case the adjournment was sought and granted. 4. The appellant filed the written submission and documentary evidences in paper book with the office of the Ld CIT(A) on 08.10.2018 for AY 2012-13 and also for AY 2013-14.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on April 04, 2019.