GOVINDASWAMY,BANGALORE vs. INCOME TAX OFFICER-WARD (1)(2)(5), BANGALORE

In the instant case, the Assessing Officer (in short ‘AO’) vide assessment order dated 1.12.2019 u/s. 143(3) of the Act, made an addition of Rs.60,12,000/- on account of un-explained cash credits of Rs.23,50,000/- plus Rs.36,62,000/- u/s 68 of the Act, against which the Assessee preferred its first appeal before the ld. Commissioner, who though afforded various opportunities to the Assessee by sending notices, however, the notices remained un-answered. Therefore finding no response from the Assessee and in the absence of any evidence in support of Assesses’s claim which the Assessee has failed to file, ld. Commissioner dismissed the appeal of the Assessee in limine as ex-parte. The Assessee before us even after sending notice not participated today, i.e., 11.3.2024, and therefore the conduct of the Assessee does not seems to be reasonable and responsible. However, considering the peculiar facts and circumstances, as the ld. Commissioner did not decide the appeal filed by the Assessee on merits, thus for just and proper decision of the case and for the ends of justice, we are inclined to remand the instant case to the file of the ld. Commissioner for decision afresh.

In the result appeal filed by the Assessee stands allowed for statistical purposes.