TaxTMI 
TaxTMI 
2022 (9) TMI 870
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....sed following grounds of appeal: "1. On the facts and in the circumstances of the case, as well as law on the subject, That the learned Commissioner of Income Tax (Appeals) has erred in disposing off the appeal ex-parte without granting any fair opportunity of being heard to the appellant and the learned CIT(A) have not passed the order based on merits of the case which is against the cardinal principal of natural justice and accordingly order deserves to be quashed. 2. On the facts and in the circumstances of the case, as well as law on the subject, That the learned Commissioner of Income (Appeals) has erred in upholding the addition made by the learned AO of Rs. 17,34,530/- which is without mentioning precise provision o....
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....ts and in the circumstances of the case, as well as law on the subject, the assessee must be provided proper opportunity of being heard to provide additional evidences in support of his contention that the cash deposit amounting Rs. 14,52,400/- deposited in the bank account and Rs.2,82,133/- being credit entries is from genuine source. Your appellant further reserves his right to add, alter or to amend any of the aforesaid grounds at the time of hearing of an appeal and all the above grounds are without prejudice to each other." 2. Brief facts of the case are that the assessee is an individual and no return of income was filed for the A.Y. 2012-13. The case of assessee was reopened under Section 147 of the Income Tax Act, 1961 (....
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..... 47 of the Act. 3. Aggrieved by the additions and the reopening, the assessee filed appeal before the ld. CIT(A). The appeal of assessee was transferred/migrated to NFAC in term of notification No. 76/2020 dated 25/09/2020. The appeal of assessee was adjudicated by the NFAC in an ex parte proceeding. The ld. NFAC/CIT(A) noted that the assessee was given opportunity to furnish submission online on or before 27/1/2021 and again on 09/09/2021. The ld. NFAC/CIT(A) recorded that no response was received from the assessee thereafter another opportunity was given to the assessee vide notice dated 27/10/2021 to furnish submission on or before 03/11/2021. On which the assessee requested further time up to 23/11/2021. The assessee was again serve....
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....t the authorised representative/CA engaged by assessee was not cooperating with the assessee. The assessee has a good case on merit and is likely to succeed if his case is heard and adjudicated on merit. The ld. AR submits that the assessee is a salaried person and having agricultural income. The assessee has placed on record the copy of ownership of agriculture holding and return of income for A.Y. 2010-11 and 2011-12. The ld. AR for the assessee submits that either the assessee be allowed to place on record the relevant evidence to substantiate the cash deposit or the matter may be restored to the file of ld CIT(A) or assessing officer to pass the order afresh by affording reasonable and proper opportunity of hearing to the assessee. The ....
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....ssee tried to make emphasis that the assessee's engaged CA who was not informed the assessee about the status of hearing before the ld. CIT(A). We instead of going into the controversy whether the assessee was informed by his representative or not, find that the ld. NFAC/CIT(A) has dismissed the appeal by passing a non-speaking order. We further find that the order of ld. NFAC/CIT(A) is not in accordance with mandate of Section 250(6) of the Act. Section 250(6) of the Act mandates that the Ld. CIT(A) while deciding the appeal is required to pass order on points of determination (grounds of appeals), decision therein on and reasons for such decision. Therefore, considering the facts and circumstances of the case that the assessee remained un....