2014 (2) TMI 842

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.... That the ld. Commissioner of Income Tax(A) has erred in dismissing the appeal petition of the appellant without affording the proper opportunity of being heard." 3. Apropos above ground no. 1, ld. counsel of the assessee pointed out the assessee's written submissions (Paper Book page no.1 to 3) and photocopies of the request letter to provide zerox copy of the impounded document submitted before the Assessing Officer as well as before Commissioner of Income Tax(A)-Meerut (PB page no. 4-8) but the assessee could not get the required copies of all documents impounded by the survey team of the department on 10.2.2009. Ld. counsel further submitted that other than these documents, books of accounts, sales tax records, office records maintai....

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....ssing Officer had no option but to complete the assessment on merits on the basis of available material, documents, register and statements etc. placed on record. 5. On careful consideration of above submissions and contentions of both the parties and on perusal of the assessment order as well as the impugned order, we observe that the assessment proceedings were completed u/s 144 of the Act and the appeal of the assessee was dismissed by the Commissioner of Income Tax(A) in absence of the assessee by passing a very short and cryptic order. Form page no. 4-8 of the Paper Book filed by the assessee, we clearly observe that the assessee made repeated written request to the Assessing Officer by submitting letters dated 19.12.2010 and 30.5.2....