Tribunal Overturns Dismissal; Orders Fresh Review of Case by Assessing Officer with Consideration of Evidence.

The Tribunal set aside the CIT(A)'s order, which dismissed the appeal on non-compliance grounds, and remanded the case to the Assessing Officer for de novo adjudication. The Tribunal directed the AO to consider all written submissions and evidence provided by the assessee, ensuring a reasonable opportunity for hearing. The appeal was allowed for statistical purposes.

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Issues:
Appeal challenging order passed by Commissioner of Income Tax (Appeals) for assessment year 2011-12. Dismissal of appeal by CIT(A) on non-compliance grounds. Assessment concluded by Assessing Officer on best judgment basis.

Analysis:
The appeal was filed challenging the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2011-12. The assessee raised multiple grounds in the appeal, including issues related to notice u/s. 142(1), treatment of cash deposits, and passing of an ex-parte order by the Assessing Officer. The appeal was dismissed by the CIT(A) on the basis of non-compliance with notices issued for hearing. The CIT(A) did not consider written submissions and documents filed by the assessee, leading to the dismissal of the appeal without adjudicating on the merits of the grounds raised. The Assessing Officer had concluded the assessment on a best judgment basis due to incomplete details submitted by the assessee.

During the hearing, it was noted that the assessee had filed written submissions on multiple occasions, along with supporting evidence, which were not considered by the CIT(A). The Tribunal found that the CIT(A) had dismissed the appeal without considering the written submissions and documents provided by the assessee. The Tribunal referred to a Supreme Court decision and granted the assessee another opportunity to represent its case on merits before the Assessing Officer. The Tribunal set aside the impugned order and directed the assessee to furnish all details and submissions in support of its claim for de novo adjudication by the Assessing Officer. The Tribunal emphasized that no order should be passed without affording a reasonable opportunity of hearing to the assessee. As the matter was being restored to the AO for fresh adjudication, other grievances raised by the assessee were not addressed at that stage, and the grounds raised by the assessee were allowed for statistical purposes.

In conclusion, the appeal by the assessee was allowed for statistical purposes, and the matter was remanded back to the Assessing Officer for fresh adjudication, with directions to consider all details and submissions provided by the assessee.

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