SHRI RAJENDRA KUMAR AGARWAL,MUMBAI vs. ITO, WD-47(3), KOLKATA, KOLKATA

The assessee in the present case is an individual, who filed his return of income for the year under consideration on 29.07.2010 declaring total income of Rs.59,360/-. Thereafter a revised return was filed by the assessee on 12.01.2012 declaring total income of Rs.1,59,360/-. In the assessment completed under section 143(3) vide an order dated 28.03.2013, the total income of the assessee was determined by the Assessing Officer at Rs.35,26,450/- after making additions of Rs.34,51,000/- and Rs.16,085/- on account of un explained cash credits and undisclosed interest from Bank respectively. ./2015 Assessment year: 2010-2011 Page 2 of 3

Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the ld. CIT(Appeals) dismissed the same in limine without really going into the merits of the case. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the ld. counsel for the assessee, the assessee was in the process of shifting from Kolkata to Mumbai during the relevant period, which resulted in the non-compliance on the part of the assessee to the notices issued by the ld. CIT(Appeals). In my opinion, this reason advanced by the assessee, which is duly supported by the fact that the assessee is now stationed in Mumbai, constitutes a sufficient cause that prevented him from appearing before the ld. CIT(Appeals), when his appeal was fixed for hearing by the ld. CIT(Appeals). The ld. D.R. has also not raised any material objection in this regard. I, therefore, set aside the impugned order passed by the ld. CIT(Appeals) ex parte and remit the matter back to him for deciding the same afresh after giving one more opportunity of being heard to the assessee. As undertaken by the ld. counsel for the assessee at the time of hearing before me, the assessee shall extend all the possible cooperation and comply with the requirements of the ld. CIT(Appeals) so as to enable him to dispose of the appeal expeditiously.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on August 05, 2016.