2016 (2) TMI 597

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....ds of reopening of assessment, and interest disallowance and also no opportunity of hearing. 3. The Brief facts of the case are that the assessee is an individual and in the business of computer sales, servicing and consultancy and filed return of income on 31.10.2007 admitting Total income of :1,23,77,940/- and the return was processed u/s.143(1) of the Act and the case was selected for scrutiny and assessment was completed u/s.143(3) of the Act order dated 21.12.2009. The Assessing Officer subsequently issued notice u/s.148 of the Act on 31.03.2012. In response to notice of Sec.148 the assessee filed letter dated 04.08.2012 stating the original return filed may be treated as return filed in response to the notice. 4. In the assessment p....

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....as given interest free loans to his sister concern. At the time of hearing, the ld. Commissioner of Income Tax (Appeals) found that inspite of sending notices none appeared on the date of hearing neither any material was filed to support the grounds nor written submission were filed. Therefore, on the ground of non appearance at the time of hearing took adverse opinion that the assessee is having callous and indifferent attitude and not interested in prosecuting the appeal and relied on the decision of Apex Court in the case of CIT vs. B.N. Bhattacharjee and another 118 ITR 461 and other judicial High Courts decision for non prosecution of the appeal. The ld.CIT(A) is of the opinion that the Assessing Officer has dealt the issue in detail w....