KURUVEETIL MANIKANDAN RAJAN,THRISSUR vs. ITO, THRISSUR

With the consent of both the parties we take assessee’s main appeal itself wherein the learned Assessing Officer had framed his assessment / reassessment u/s.147 / 144 of the Act dated 18.12.2019 ex parte since the tax payer before us not through the source of his unexplained investment amounting to Rs.31.51 lakh. The very factual position appears to have continued before the CIT(A) as well. It is in this backdrop that the learned counsel submits that the assessee is a retired defense personal and also an NRI, he could not receive the lower authorities notices of hearing and therefore, it resulted in his non-appearance. Learned DR has strongly supported the impugned addition as the CIT(A) has indeed given a detailed finding upholding the same.

We have given a thoughtful consideration of the clinching facts. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A) / NFAC for it’s afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Assessee’s appeal No.184/Coch/2023 is dismissed as rendered infructuous. A copy of the common order be placed in the respective case files.