TaxTMI 
TaxTMI 
2022 (5) TMI 888
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....ssessee to represent the case. There is no application seeking adjournment either. On perusal of the record, it is observed that in previous hearings also no one appeared on behalf of the assessee. Considering the nature of dispute, we proceed to dispose of the appeal ex-parte qua the assessee after hearing the learned Departmental Representative ("learned D.R.") and on the basis of material available on record. 3. In this appeal, the Revenue has raised following grounds:- "1. Whether on the facts and in circumstances of the case and in law, the Ld. CIT(A) is right in allowing the appeal on merely technical ground of lack of enquiry by A.O., when the CIT Appeal himself has all the powers of the A.O.? 2. Whether on the facts and in the ....
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.... the assessee for details and his personal attendance to counter the data available. In response, the authorised representative filed a letter stating that the assessee is not available in the country and he is working in Dubai therefore cannot be present for hearing. The Assessing Officer vide order dated 28/12/2017 passed under section 143(3) read with section 147 of the Act noted that as per the statement of Shri Jaikishan Poddar, Director of Consortium Capital Private Limited, many scrips were used for providing the accommodation entries of LTCG and LTCL to different beneficiaries using its company. The assessee being one of the beneficiary was called under section 131 to counter the same and to cross-examine the Director. However, in a....
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.... report of Assessing Officer. 13. As no material is brought to record to make an addition invoking section 69 i.e. not proven that unaccounted investment made in Consortium Capital Pvt. Ltd., I hold that the addition is not warranted. Accordingly, the Assessing Officer is directed to delete the addition. Accordingly, grounds 1 to 23 are allowed." 6. Being aggrieved, the Revenue is in appeal before us. During the course of hearing, learned D.R. submitted that the learned CIT(A) allowed the appeal filed by the assessee on the basis that no enquiry was conducted by the Assessing Officer while making addition. In support of its submission, learned D.R. placed reliance upon decision of Hon'ble Delhi High Court in CIT v/s Jansampark Advertisin....
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....the provisions of section 250(4) of the Act, which reads as under: "(4) The Commissioner (Appeals) may, before disposing of any appeal, make such further enquiry as he thinks fit, or may direct the Assessing Officer to make further enquiry and report the result of the same to the Commissioner(Appeals)." The purpose of this enabling clause is essentially to ensure that the matter of assessment reaches finality with all the requisite facts found. 8. We find that Hon'ble Delhi High Court in Jansampark Advertising & Marketing (P) Ltd. (supra) observed as under: "42. The AO here may have failed to discharge his obligation to conduct a proper inquiry to take the matter to logical conclusion. But CIT (Appeals), having noticed want of proper ....