TRILOK SINGH BHATIA,DEHRADUN vs. ITO, DEHRADUN

This appeal by the assessee arises out of the order passed by the CIT(A) on 13.10.2011 in relation to the assessment year 2007-08.

The assessee is an `Individual’ who earned salary and house property income. Addition of Rs.6,42,000 was made by the AO u/s 69A of the Income-tax Act, 1961 on account of unexplained cash deposit in bank, which came to be affirmed in the first appeal by way of an ex parte order.

Ground no. 3 taken in this appeal is against the non-granting of adequate opportunity of hearing by the ld. CIT(A).

Shorn of unnecessary details, it is noticed that the ld. CIT(A) issued notice of appeal to the assessee on four occasions. On last two occasions, the assessee sought adjournment citing the reasons justifying the same, either of his engagement elsewhere or his non-availability due to official tour. The ld. CIT(A) dismissed the appeal by holding that the assessee was not vigilant about the progress of his appeal. We have gone through the reasons which led to the non-appearance of the assessee before the ld. first appellate authority, with which we are satisfied. Without going into the merits of the addition, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of the ld. first appellate authority. We order accordingly and direct the ld. CIT(A) to decide the appeal afresh on merits, as per law, after allowing a reasonable opportunity of being heard to the assessee.

In the result, the appeal is allowed for statistical purposes.