TaxTMI 
TaxTMI 
2015 (6) TMI 1235
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....nciples of Natural Justice and as such the order passed is illegal, arbitrary and unjustified. 2. Without prejudice to the above, the Ld. Commissioner of Income Tax (Appeals) has further erred in upholding the addition of Rs. 5,50,200/- for alleged unexplained deposits in the bank accounts applying the provisions of Section 69 of the Act which is arbitrary and unjustified. 3. That the Ld. Commissioner of Income Tax (Appeals) has further erred in upholding the addition of Rs. 1,50,000/- on account of alleged unexplained entry in the bank account of the assessee applying the provisions of Section 69 of the Act which is arbitrary and unjustified. 3. Briefly stated the facts of the case are that the assessee filed his ....
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....rving as under: "2. The appeal was fixed for hearing as per the following details: 02.08.2012 Issued notice for hearing the case for 26.09.2012 26.09.201 No one attended. 26.09.2012 Letter seeking adjournment received. Issued notice for hearing the case for 07.11.2012 01.11.2012 It is pertinent to note that the appellant has given the address of his counsel Sh. Arvind Mehta only in Column No. 14 of Form No. 35, thereby desiring that the notices should be sent at the given address. Still no one attended on the given date. Hence it appears that the appellant is not serious about pursuing the appeal. It is, therefore, considered appropriate to dispose of the appeal on merits on the basis of....
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.... afforded adequate opportunity of being heard to the assessee before deciding the appeal. It is well settled law that a right of appeal wherever conferred includes a right of being afforded an opportunity of being heard, irrespective of the language conferring such right. That is a part and parcel of the principle of natural justice. Where an authority is required to act in a quasi-judicial capacity, it is imperative to give the appellant an adequate opportunity of being heard before deciding the appeal. Considering the entire facts and circumstances in the present case, I think it appropriate to set aside the order of Ld. CIT(A) in toto and remand the matter to the AO with a direction to decide the issues afresh on merits after afford....
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....esentation of the case before the lower authorities. As such it is, therefore, respectfully prayed that the additional evidence which goes to the root and necessary to cull out the facts may please be admitted and adjudicated upon." 7. Ld. Counsel for the assessee submitted that the above documents are relevant and go to the root of the matter in order to decide the issues on merits. He further submitted that the above additional evidence could not be produced before the Ld. CIT(A) for want of proper representation of case before her. According to the Ld. Counsel for the assessee, these documents could not be produced before CIT(A) for the reasons that she has passed an ex.parte order without affording proper opportunity of being heard t....