Tribunal grants appeal, sets aside CIT(A) order for reconsideration in assessment challenges.

The Tribunal allowed the appeal for statistical purposes and set aside the CIT(A) order for reconsideration in appeals challenging the assessment under section 144 for A.Y. 2006-07. The Tribunal directed the Assessing Officer to re-examine objections after providing a reasonable opportunity to the assessee, citing principles of natural justice. Similar relief was granted in appeals for A.Ys. 2007-08 and 2008-09, emphasizing the need for proper procedures and fair opportunity for the assessee to substantiate claims.

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Issues:
- Assessment completed under section 144 for A.Y. 2006-07 without the assessee filing a return of income.
- Addition of various amounts to the income based on bank deposits, business income, unsecured loans, and salary income.
- Ex-parte dismissal of appeal by ld. CIT(A).
- Grounds of appeal raised by the assessee challenging the additions made.
- Additional grounds of appeal regarding lack of notice under sections 148, 143(2), and 142(1).
- Request for restoration of the matter to the AO for reconsideration of objections.
- Decision to allow the appeal for statistical purposes and set aside the CIT(A) order for reconsideration in other two appeals.

Analysis:
The judgment pertains to appeals filed against the orders of the ld. CIT(A) for the assessment years 2006-07 to 2008-09. The common issue across the appeals was the completion of the assessment under section 144 for A.Y. 2006-07 due to the assessee not filing a return of income. The additions made by the Assessing Officer included amounts deposited in a bank account, assumed commission income, unsecured loans, and salary income from a company. The appeal before the ld. CIT(A) was dismissed ex-parte as the assessee did not appear. The grounds of appeal challenged the additions made without providing a reasonable opportunity to substantiate the claims. Additional grounds raised questioned the lack of notices under relevant sections and the failure to follow mandatory procedures. The assessee requested restoration of the matter to the AO for considering objections regarding the jurisdiction under section 147. The Tribunal, considering the principles of natural justice, allowed the appeal for statistical purposes and directed the AO to reconsider the objections after affording a reasonable opportunity to the assessee. Similar relief was granted in the other two appeals for A.Ys. 2007-08 and 2008-09, setting aside the ld. CIT(A) orders for denovo consideration by the AO.

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