CHANDER PRAKASH SINGH,DELHI vs. ITO, NOIDA

The appeal is late by 34 days. The affidavit was filed along with the condonation application giving the reasons that the assessee is suffering from Psychiatric and Hypertension for the last two years. In view of this fact, I condone the delay and admit the appeal filed by the assessee.

At the outset, the ld. AR before me vehemently contended that the assessee has been deprived of the opportunity of being heard. The assessment order as well as the CIT (A)’s order has been passed ex-parte without giving the effective hearing to the assessee. The ld. DR, on the other hand, on this issue relied on the orders of the authorities below.

After hearing the rival submissions and going through the orders of the authorities below, I noted that in this case, an ex-parte order was passed by the AO on an income of Rs.10,29,290/- against the returned income of the assessee at Rs.1,05,120/-. The assessee went in appeal before the CIT (A) although the CIT (A) mentioned in the order that notice has been issued for hearing four times but nobody attended on behalf of the assessee. Therefore, he had no option but to decide the appeal on merits on the basis of the material available on record. On merits, I noted that the CIT (A) just confirmed the additions without passing a speaking order by discussing each and every addition being made by the AO. Thus, I noted that the CIT (A) has simply confirmed the order of the AO without going into the merits whether the ground taken by the assessee is to be allowed or not. I, therefore, convinced that it is a fit case where the order of the CIT (A) has to be set aside. From the order of the AO, I noted that the main addition made in this case relates to difference in respect of receipt declared by the assessee in its profit & loss account and in TDS certificates. This itself, in my opinion, requires a reconciliation. This reconciliation has to be submitted by the assessee. Therefore, in the interest of justice and fair play to both the parties, I set aside the order of the AO/CIT(A) and restore the matter to the file of the AO directing to make a fresh assessment in accordance with law after giving proper and sufficient opportunity to the assessee. I order accordingly.

In the result, the appeal filed by the assessee is statistically allowed. Order pronounced in open court on this 18th day of February, 2016.