Appellate Tribunal remits case for fresh consideration, emphasizing natural justice and evidence.

The Appellate Tribunal allowed both appeals for statistical purposes, remitting the issue back to the Assessing Officer for fresh consideration with directions to allow the assessee a full opportunity to present evidence. The Tribunal found that the treatment of the received amount as unaccounted income lacked proper evidence, and the ex-parte order by the Commissioner of Income Tax (Appeals) was against the principles of natural justice. The judgment emphasized the importance of natural justice and proper consideration of evidence in such cases.

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Issues involved:
Appeals against orders of Ld. Commissioner of Income Tax (Appeals) for assessment year 2005-06; Treatment of received amount as unaccounted income; Ex-parte order passed without sufficient opportunity of being heard; Addition of commission without evidence.

Analysis:
1. The appeals were filed against separate orders of the Ld. Commissioner of Income Tax (Appeals) for the assessment year 2005-06. Since the issues in both appeals were common and identical, they were disposed of by a common order for convenience.

2. The grounds of appeal in both appeals primarily revolved around the treatment of a refund received by the assessee from a party as unaccounted income, and the addition of commission without sufficient evidence. The AO treated the received amount as unaccounted income without proper evidence, leading to disputes in both cases.

3. During the hearing, the assessee's counsel argued that the AO's treatment of the amount as unaccounted income lacked evidence, and the Ld. CIT(A) passed an ex-parte order without providing adequate opportunity to be heard. On the other hand, the Ld. DR opposed these arguments and relied on the lower authorities' orders.

4. After considering the submissions and reviewing the records, the Judicial Member found merit in the assessee's contentions. It was observed that the AO had treated the amount as unaccounted income without proper evidence, and the ex-parte order by the Ld. CIT(A) was against the principles of natural justice. Consequently, the issue was remitted back to the AO for fresh consideration with directions to allow the assessee a full opportunity to present evidence.

5. The judgment concluded by allowing both appeals for statistical purposes, emphasizing the importance of natural justice and the need for proper consideration of evidence in such matters. The order was pronounced in open court on a specified date.

This detailed analysis highlights the key issues, arguments presented, judicial findings, and the ultimate decision reached by the Appellate Tribunal.

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