2018 (10) TMI 1353

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....ative attended the assessment proceedings and filed necessary information and details which were placed on record by the AO. The assessee also filed written submission along with necessary documents. The AO noted that assessee was asked to provide details of agriculture income shown, copy of proof of land holding, proof of agriculture produce in the form of fird, Jamabandi, Form J etc. and details of expenditure supported by the documentary evidence. No communication was received from the side of the assessee. During the course of assessment proceedings, the assessee filed reply stating therein that he was in possession of approximately 20 acres of land taken on lease from S/Sh. Atal Singh, Suresh Kumar, Om Pal all sons of Shri Roop Chand o....

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....sessee appeared before him and requested for adjournment which was granted. On 22.01.2018 again request was made for adjournment which was granted and thereafter, on other dates nobody attended the appellate proceedings. Therefore, appeals of assessee was decided on merits on the basis of the document on record. The findings of the Ld. CIT(A) in para 3.3 of the order is reproduced as under: "3.3 I have carefully considered the facts recorded in the assessment order. The Assessing Officer in a detailed order has clearly established that the claim of agricultural income was not genuine. The appellant has not been able to controvert any of the findings by the Assessing Officer as reproduced above. The addition made by the Ass....

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.... agricultural income. Revised computation income was also filed. Though the assessee ultimately did not appear before Ld. CIT(A) and Ld.CIT(A) decided the appeal of assessee ex-parte, the Ld.CIT(A) recorded in his findings that appeal is decided on merits on the basis of documents on record. However, the Ld. CIT(A) without considering the documents on record passed the order in summary manner dismissing the appeal of the assessee without giving reasons for decision in the appellate order as required by section 250(6) of the Act. The assessee in the Paper Book has filed copies of the submissions and the documents from pages 6 to 82, which were filed before the AO. It would therefore, reveal that despite the documents were part of the reco....