SURESHKUMAR K. DHAMIJA,THANE vs. ITO WD 3(3), THANE

During hearing of this appeal, the ld. counsel for the assessee, Shri M. Subramanian, advanced arguments, which is identical to the ground raised by contending that the assessee has already declared Rs.3,78,000/- in his return of income, which was not considered and further proper opportunity was not provided to the assessee. It was also contended that due to change in address, the assessee could not get letter from the office of the Ld. Commissioner of Income Tax (Appeal) and thus, could not file the necessary details, consequently, again ex-parte order was passed. On the other hand, Miss. Anupama Singla, ld. DR, defended the addition.

2.1. We have considered the rival submissions and perused the material available on record. Without going into much deliberation, we find that the assessment order was passed u/s 144 of the Act by the ld. Assessing Officer and due to change in address, as claimed by the assessee, no communication was received from the office of the First Appellate Authority and thus at both stages, ex-parte order was passed. Before us, the ld. counsel for the assessee also took the plea that the amount of Rs.3,78,000/- has already been declared in the return of income, which could not be considered. In view of this explanation, we are of the view that the very basis of taxation is that only due taxes has to be levied/collected, therefore, we remand this appeal to the file of the Ld. Assessing Officer to decide afresh in accordance with law. The assessee is at liberty to furnish necessary evidence, before the Ld. Assessing Officer, to substantiate his claim. The assessee be given opportunity of being heard. However, keeping in view, the factual matrix, the assessee is also directed to cooperate for the early disposal of the appeal and shall appear before the ld. Assessing Officer within one month from the receipt of this order. The ld. Assessing Officer is at liberty to adjudicate the appeal of the assessee on a mutually pre-decided date. Thus, the appeal of the assessee is allowed for statistical purposes only.