MUHAMMAD SHAKEEL TANWAR ,MUMBAI vs. INCOME TAX OFFICER 41(4)(1), MUMBAI

The Assessee, being aggrieved, challenged the said addition before the Ld. Commissioner, who vide impugned order affirmed the aforesaid addition and dismissed the appeal by holding that the Assessee has not responded to the multiple opportunities being granted by way of issue of hearing notices and from the non-responding conduct of the Assessee, it may be concluded that he is not interested in completing the appeal proceeding. Considering the records and merits of the case he is left with no option but to dismiss the appeal.

We have given thoughtful considerations to the peculiar facts and circumstances of the case. From the impugned order, it nowhere appears that on which dates the Ld. Commissioner has issued any notices for the dates of hearing to the Assessee. Even otherwise the Ld. Commissioner decided the appeal of the Assessee in limine but not on merits. Hence, for the just decision of the case and for substantial justice, we are inclined to remand the instant case to the file of the Ld. Commissioner for decision on merits, suffice to say by affording reasonable opportunity of bearing heard to the Assessee. The Assessee is also directed to comply with the notices and to file the relevant details/documents as would be required by the Ld. Commissioner for proper and just decision of the case. In case of default, the Assessee shall not be entitled for any leniency.