RUPINDER SINGH ANEJA,LUDHIANA vs. ITO, W-VI(2), LUDHIANA

PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order dated 01.09.2017 of CIT(A)-4 Ludhiana pertaining to 2011-12 assessment year on various grounds on merits including ground Nos. 1, 5 and 6 wherein the assessee assails the impugned order on the grounds that an ex-parte order was passed without affording an opportunity. 2. The ld. AR inviting attention to the affidavit of the assessee qua non- participation of the assessee in the proceedings before the CIT(A) has conceded that on the dates the appeal was fixed for hearing, the assessee could not participate as he was suffering from depression on account of which he remained confined to bed and unable to sign any paper even to the extent of not executing a Power of Attorney in favour of any person. In the circumstances, it was his prayer that the impugned order may be recalled and in order to afford a reasonable opportunity, the issue may be remanded to the CIT(A). The ld. Sr.DR considering the material available on record submitted that on account of non attendance by the assessee even at the assessment proceedings, the ex-parte order u/s 144 had been passed. 3. We have heard the rival submissions and perused the material on record. Admittedly in the facts of the present case, the assessee as per record was a Travel Agent as per column No. 9 of the assessment order and admittedly the assessee did not

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participate in the proceedings before the AO pleading illness supported by doctor’s prescription stating that he had been advised rest. The assessee was required to explain deposits in his Saving Bank Account to the tune of Rs. 13 lacs odd. In the absence of the assessee, the AO proceeded to make an addition of Rs. 25 lacs disallowing expenses claimed on the grounds of absence of supporting evidence. In the proceedings before the CIT(A) also, the assessee remained unrepresented. In the affidavit filed by the assessee dated 17.03.2018, assessee makes the following averments :

That I am acute patient of depression for the last 15 years. 1. 2. That I am under constant treatment of doctors (psychiatrist) 3. That during my illness, I am confined to bed, unfortunately I was under severe attack of depression and confined to bed at the time of assessment proceedings before Ld. Assessing Officer for Asstt. Year 2011-12. Again I was under severe attack of depression during the course of hearing before Hon'ble Commissioner of Income Tax (Appeals) Ludhiana and was unable to attend the appeal during that period. 4. That during my illness, I am unable to attend any activity of business or social obligation or compliances, even unable to sign any paper during attack of acute depression. 5. That I give an undertaking that proper compliances shall be made in case the abovementioned case is sent back to the Lower Authorities of Income tax. 4. Considering the material available on record, we deem it appropriate to accept the oral undertaking of the ld. AR and set aside the impugned order and direct the CIT(A) to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. Permission to file fresh evidences in support of its claim is granted to the assessee noting the fact that the assessment order is an ex- parte order. The said direction given in the interest of substantial justice, it is hoped is utilized by the assessee by making full and proper compliances before the CIT(A). It is made clear that in the eventuality of abuse of the same, CIT(A) would be at liberty to pass order on the basis of material available on record. Said order was pronounced in the Open Court at the time of hearing itself. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 27.03. 2018. Sd/- Sd/-

(Dr. B.R.R.KUMAR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

‘Poonam’ Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR Asstt. Registrar ITAT,Chandigarh.