2018 (1) TMI 583

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....ay, FCA For The Department : Shri Sai len Samaddar, Addl . CIT, D.R. ORDER These two appeals f i led by the assessee are directed against two separate orders both dated 30.03.2017 passed by the ld. Commissioner of Income Tax (Appeals), Burdwan dismissing the appeals filed by the assessee ex-parte. 2. The assessee in the present case is a Society, which is carrying on the activity of im....

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....me of the assessee was determined by the Assessing Officer at Rs. 23,16,350/- and Rs. 29,16,790/- for assessment years 2009-10 and 2010-11 respectively after making various additions. 3. Against the orders passed by the Assessing Officer under sect ion 147/143(3) for both the years under consideration, the appeals were preferred by the assessee before the ld. CIT(Appeals) and since there was no....

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....eals) by sending the matter back to him. In this regard, an af f idavi t has been f i led on behalf of the assessee explaining the reasons for non-compl iance before the ld. CIT(Appeals) as under:- "Affidavit I , Sekhar Kumar Mukherjee, S/O Late N.K. Mukherjee, Secretary, Bardhaman Cyber Research & Training Inst itute, New Market, Goods Shed Road, Burdwan-713 101 do here solemnly....

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....ve statements are true and correct according to best of my knowledge and belief . SD/- Secretary, Bardhaman Cyber Research & Training Institute". 5. Keeping in view the contents of the affidavit filed by the assessee, I am satisfied that the non-compliance on the part of the assessee during the course of appellate proceedings before the ld. CIT(Appeals) was for the re....