Tribunal grants appeals, citing lack of fair hearing, remands cases for fresh adjudication.

The Tribunal allowed the appeals filed by the assessee, setting aside the CIT(A) orders confirming additions made in the assessment. The Tribunal found that the assessee was in police custody during proceedings, received audit reports and notices without proper opportunity, leading to a lack of fair hearing. As a result, the cases were remanded to the Assessing Officer for fresh adjudication with proper opportunity. The appeals related to the company M/s Liberty Health Care (P) Ltd. were also remanded for similar reasons.

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Issues:
Appeal against CIT(A) orders confirming additions made in assessment under sections 153A/153C r.w.s. 144 without reasonable opportunity, addition of unexplained cheque deposits, addition based on application before Settlement Commission without proper opportunity.

Analysis:
1. The appeals by the assessee were directed against separate consolidated orders of CIT(A), Central, Gurgaon, dated 15.10.2012. Since issues were similar and appeals were heard together, disposed off by a common order for convenience.
2. The first appeal (ITA No. 6207/Del/2012) raised grounds related to additions totaling to Rs. 8,72,465 made under sections 153A/153C r.w.s. 144 without affording a reasonable opportunity, addition of Rs. 15,754 for unexplained cheque deposits, and addition of Rs. 8,51,711 based on an application before the Settlement Commission without proper explanation.
3. The assessee, a Doctor, filed income return declaring Rs. 1,20,210. A survey operation was conducted at M/s Liberty Health Care (P) Ltd., where the assessee was the Managing Director. The assessee voluntarily offered Rs. 15 crore for taxation, later retracted the surrender due to coercion, and filed an application before the Income Tax Settlement Commission offering additional income for various assessment years.
4. As no proceedings were pending before the Settlement Commission, the AO framed assessment under section 144 based on a search conducted under section 132, leading to ex-parte decision by CIT(A) due to the assessee's unavailability.
5. The CIT(A) confirmed the AO's action ex-parte. The assessee argued lack of reasonable opportunity, requesting a remand to the AO for a fair hearing.
6. The CIT DR argued the assessee's non-cooperation necessitated the decision based on available material, opposing remand.
7. Considering the facts, the Tribunal found the assessee was in police custody during proceedings, special audit report served without proper opportunity, and notices sent while the assessee was in jail, concluding lack of fair hearing. The order was set aside, remanding the case to the AO for fresh adjudication with proper opportunity.
8. Similar appeals related to the company M/s Liberty Health Care (P) Ltd. were also remanded for the same reasons.
9. The appeals filed by the assessee were allowed for statistical purposes, setting aside CIT(A) orders and remanding cases to the AO for fair hearings.

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