DR. MEERA NARENDRA REGE,MUMBAI vs. ITO 11(3)(1), MUMBAI

आदेश / O R D E R Per Joginder Singh (Judicial Member) These two appeals are by different assessees, close relatives, are aggrieved by the impugned orders both dated 26/12/2012 of the Ld. First Appellate Authority, Mumbai, upholding the ex-parte order passed u/s 144 of the Income Tax Act, 1961 (hereinafter the Act), ignoring the principle of natural justice. 2. During hearing, Ms. Aarti Sathe, ld. counsel for the assessee, advanced arguments, which is identical to the ground raised, by contending that the assessee submitted the details to their counsel/authorized representative on 21/12/2012 and requested for personal hearing, which was denied. It was requested that the assessee is in a position to explain the source of the addition made u/s 68 of the Act in respect of cash deposit in the Axis Bank. 2.1. On the other hand, the ld. DR, Ms. Rama Priya Raghavan, strongly defended the addition by contending that the assessee neither made effective representation ITA No. 1408 & 1410/Mum/2013 3 Dr. Narendra M. Rege & Dr. Meera Narendra Rege before the Assessing Officer nor before the Ld. Commissioner of Income Tax (Appeal) and even no documentary evidence, to substantiate their claim, has been filed before this Tribunal. It was pleaded that in spite of providing sufficient opportunities by the authorities, the assessee even did not bother to appear, therefore, the addition may be sustained. 2.2. We have considered the rival submissions and perused the material available on record. Before going into merits of the appeal, we find that both the assessee are doctor by profession. During assessment proceedings, the authorized representative of the assessee was asked by the ld. Assessing Officer to file the necessary details, which were not filed. Various notices including summons were issued to the assessee to appear in person and filed the details called for through various notices. There is a non- compliance by the assessee on these notices. There was an information with the Department that the assessee (In deposited cash of Rs.75,62,000/- in Axis Bank, Goregaon Branch, The details of which have been reproduced in the assessment order as annexure-1. Likewise, in the case of Dr. Meera Narendra Rege (In ) there was a cash deposit and unsecured loans. The necessary details were not filed by the assessee. In the absence of necessary details and non- cooperation from the assessee, additions were made.

ITA No. 1408 & 1410/Mum/2013 4 Dr. Narendra M. Rege & Dr. Meera Narendra Rege 2.3. On appeal before the Ld. Commissioner of Income Tax (Appeal) also notice of hearing was issued on 21/09/2012 for 03/10/2012. The assessee requested for adjournment, which was granted. On 30/10/2012, the assessee again requested for adjournment and allowed for 20/11/2012. On that date also, the assessee requested for adjournment and the appeal was adjourned to 29/11/2012. On 13/12/2012, the appeal was again adjourned to 21/12/2012 on that nobody attended the hearing and thus an ex-parte order was passed upholding the additions made by the Assessing Officer. 2.4. Before this Tribunal also, these appeals were filed on 29/02/2013. The assessee sought adjournment on 20/05/2015 and 03/12/2015. Today also, no details were filed by the assessee and the ld. counsel merely asked for adjournment. It seems that the assessees are not interested to pursue their appeals. However, keeping in view, the principle of natural justice and considering the non-cooperative/casual attitude of both the assessees, we direct them to make effective representation before the Ld. Commissioner of Income Tax (Appeal) and to cooperate in early disposal of the appeals. It is also directed that if the assessees still choose not to appear before the First Appellate Authority or unable to file the necessary details, the Ld. Commissioner of Income Tax (Appeal) is free to decide the appeal on the basis of material available on record. The assessees are directed to collect the necessary & 1410/Mum/2013 5 Dr. Narendra M. Rege & Dr. Meera Narendra Rege details, if any, at the earliest, and approach the office of the Ld. Commissioner of Income Tax (Appeal) within one month from the receipt of this order. The Ld. Commissioner of Income Tax (Appeal) is free to decide the appeals, as and when the assesses approaches his office, as directed above, or on a mutually pre-decided date, thus, both these appeals are allowed for statistical purposes only. Finally, the appeals of the assessees are allowed for statistical purposes only. This Order was pronounced in the open court in the presence of ld. representatives from both sides at the conclusion of the hearing on 27/12/2016.