Ex parte assessment set aside and matter restored for de novo assessment after alleged non-service of notice and seized records.

Ex parte assessment and first appellate orders for assessment years 2010-11 to 2016-17 were set aside where the assessee claimed non-service of notice and stated that books and documents were unavailable because they had been seized in search proceedings. The record showed that both assessment and appellate orders were passed ex parte, and the Revenue raised no serious objection. The matters were restored to the Assessing Officer for de novo assessment in accordance with law, with adequate opportunity of hearing and an opportunity to place the relevant material before the tax authority.

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Issues: Whether the ex parte assessment and appellate orders for the assessment years 2010-11 to 2016-17 should be set aside and the matters restored for de novo assessment in view of the alleged non-service of notice and seizure of books and documents.

Analysis: The assessee contended that no notice had been received and that the relevant books and documents were unavailable because they had been seized in search proceedings, with copies obtained only recently. The record indicated that the assessments and the first appellate orders were passed ex parte. In these circumstances, and with no serious objection from the Revenue, the matters were considered fit for restoration so that the assessee could be given a proper opportunity to place the required material before the Assessing Officer.

Conclusion: The ex parte orders were set aside and the appeals were restored to the Assessing Officer for de novo assessment in accordance with law after granting adequate opportunity of hearing to the assessee.

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