AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2022 (6) TMI 569
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Jaswanth Siva Dutt Kilaru and Padmaja Rani Kilaru respectively passed U/s. 143(3) r.w.s 153A of the Act. 2. In the case of Jaswanth Siva Dutt the assessee has raised identical grounds in his three appeals under consideration and therefore for the sake of convenience, reference and adjudication purpose, the grounds raised by the assessee for the AY 2016-17 are extracted herein below: "1. That under the facts and circumstances of the case, the orders passed by the CIT(A) U/s. 250 of the Act dated 24/01/2022 is not in accordance with the provisions of law. 2. The action of the Ld. CIT(A) in dismissing the appeal filed by the appellant for non-appearance is not sustainable in view of the provisions of section 250(6) where it is obligatory....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s under the name and style of "M/s. Ambica's Catering and events organization". A search and seizure operation U/s. 132 of the Act was conducted on 25/10/2017 in the case of the assessee. Subsequently, notice U/s. 153A was issued and served on the assessee calling for return of income. Originally, the assessee filed his return of income U/s. 139(4) of the Act on 27/10/2016 declaring total income of Rs. 7,52,150. Again in response to the notice U/s. 153A of the Act the assessee has filed the revised return of income on 10/11/2018 declaring total income of Rs. 13,61,070/- and thus the assessee has declared an additional income to the extent of Rs. 6,08,920/- in response to the notice U/s. 153A of the Act. Statutory notices U/s. 143(2) and 142....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... any submissions in support of its claim. Therefore the Ld. CIT(A) had no other option but to pass ex-parte order based on the materials available on record. Hence, it was pleaded that the order passed by the Ld. CIT(A) does not call for any interference. 5. We have heard the rival submissions and carefully perused the materials on record. On examining the facts of the case, we find that the Ld. CIT(A) had posted the case on several occasions. However, there was no representation on behalf of the assessee before the Ld. CIT (A). Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeal based on the material available on record. In this situation, we are of the considered view that the when there is no represe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....case of Jaswanth Siva Dutt Kilaru are allowed for statistical purposes. I.T.A. No.46, 47 & 48/Viz/2022 9. In the case of Padmaja Rani Kilaru the assessee has raised identical grounds in her three appeals under consideration and therefore for the sake of convenience, reference and adjudication purpose, the grounds raised by the assessee for the AY 2013-14 are extracted herein below: "1. That under the facts and circumstances of the case, the orders passed by the CIT(A) U/s. 250 of the Act dated 24/01/2022 is not in accordance with the provisions of law. 2. The action of the Ld. CIT(A) in dismissing the appeal filed by the appellant for non-appearance is not sustainable in view of the provisions of section 250(6) where it is obligatory ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to the assessee called for the return of income. In response to the notice U/s. 153C, the assessee filed return of income declaring total income of Rs. 52,770/-. Prior to this, the assessee has not filed any return. Accordingly, statutory notices U/s. 143(2) and 142(1) were issued and served on the assessee calling for certain information. In response the assessee's representative appeared and furnished certain information. On perusal of the submissions made by the assessee's representative and also based on the material found during the search, the Ld. AO found certain cash deposits in the bank account of the assessee to the extent of Rs.4,95,000/- and since the assessee could not offer any explanation and supporting documents to substant....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Ld. CIT(A) had posted the case on several occasions. However, there was no representation on behalf of the assessee before the Ld. CIT (A). Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeal based on the material available on record. In this situation, we are of the considered view that when there is no representation on behalf of the assessee, the First Appellate Authority ought to have decided the issues on merits and in accordance with law instead of simply dismissing the appeal in limine. Therefore, following the principles of natural justice as well as considering the prayer of the Ld. AR and also the issues involved in the appeal, in the interest of justice, we hereby remit the matter back to....