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of <h1>Assessee given chance to present case effectively in tax proceedings, cooperation & evidence key. Appeal partly allowed.</h1> The Tribunal granted the assessee another chance to present their case effectively, emphasizing the importance of cooperation and submission of relevant ... Reopening of assessment u/s 147 - best judgment basis on account of non-cooperation on the part of the assessee - A.O. estimated the income at 8% of the total cash deposits amounting to Rs.1,47,44,500 and other credits by cheque / RTGS - HELD THAT:- The assessment in this case has been completed u/s 144 r.w.s. 147 of the I.T.Act on a best judgment basis on account of non-cooperation on the part of the assessee. Before the first appellate authority, the case was fixed for online submission on four occasions. Since the written submissions were not furnished, the CIT(A) dismissed the appeal of the assessee ex parte. We strongly deprecated the non-cooperation on the part of the assessee and non-furnishing the submissions before the first appellate authority. However, in the interest of justice and equity, we are of the view that one more opportunity should be granted to the assessee to furnish the necessary details in support of his case. Accordingly, we restore the matter to the files of the A.O. for de novo consideration of the issues raised on merits. Assessee is directed to cooperate with the A.O. and shall furnish the necessary evidences in support of his case. The A.O. shall afford a reasonable opportunity of hearing to the assessee before a decision is taken in the matter. Appeal filed by the assessee is partly allowed. Issues:1. Validity of reopening of assessment and merits of the case.2. Ex parte decision by CIT(A) due to non-cooperation of the assessee.3. Estimation of income and grounds raised by the assessee before the Tribunal.Analysis:Issue 1: Validity of reopening of assessment and merits of the caseThe case involved an individual assessee who did not file a return of income for the assessment year 2012-2013, resulting in the issuance of a notice under section 148 of the Income Tax Act. The Assessing Officer completed the assessment under section 144 r.w.s. 147, estimating the income based on cash deposits and other credits in the bank accounts. The assessee then filed an appeal before the first appellate authority challenging both the merits and the validity of the assessment. Despite multiple opportunities given for online submission, the assessee failed to provide the necessary information, leading to an ex parte decision by the CIT(A) who rejected the grounds raised by the assessee.Issue 2: Ex parte decision by CIT(A) due to non-cooperation of the assesseeThe assessee, dissatisfied with the CIT(A)'s decision, appealed to the Tribunal, raising various grounds including challenges to the ex parte decision and the estimation of income. During the Tribunal hearing, certain grounds related to the validity of reassessment were not pursued by the assessee. The Tribunal noted the non-cooperation of the assessee before the CIT(A but, in the interest of justice, decided to grant the assessee another opportunity to present their case. The Tribunal directed the matter to be restored to the Assessing Officer for a fresh consideration of the issues raised on merits, emphasizing the need for the assessee's cooperation and provision of necessary evidence.Issue 3: Estimation of income and grounds raised by the assessee before the TribunalThe assessee contended that due to the COVID-19 situation, they were unable to collect details regarding cash deposits, and the CIT(A) had erred in deciding the appeal ex parte without granting sufficient time for submissions. The Tribunal acknowledged the lack of cooperation by the assessee but decided to give them another chance to present their case before the Assessing Officer. The Tribunal emphasized the importance of the assessee cooperating with the Assessing Officer and providing the required evidence. Ultimately, the Tribunal partly allowed the appeal, granting the assessee the opportunity to furnish necessary details and evidence in support of their case.In conclusion, the Tribunal's judgment focused on ensuring fairness and providing the assessee with another opportunity to present their case effectively, highlighting the importance of cooperation and submission of relevant information in tax proceedings.
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