2025 (3) TMI 2247

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.... 2012-13. 2. The assessee has raised the following grounds of appeal: "1. The Hon. CIT(A) erred in dismissing the appeal ex-parte, for alleged noncompliance to appeal hearing notices, when the appellant was not aware of such notices issued, as all such notices as well as electronic messages were to the registered email id/ cell no. of the chartered accountant of the appellant, who did not respond to the hearing notices and the appellant was not aware of such non-compliance and hence the order dismissing the appeal was not justified and may kindly be over turned and set aside. 2. The Hon. CIT (A) erred in dismissing the appeal ex-parte, for alleged noncompliance to hearing notices, without deciding the appeal on the meri....

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....preciating the submissions of the assessee in this regard. 4. Brief facts of the case are that the assessee filed return declaring nil income on 26.05.2012. The return was treated as invalid as ITR 5 was submitted after the due date. It was noticed by the Ld. AO from the ITS data that the assessee earned salary income (Rs. 5,94,618/-), fee of professional or technical services (Rs. 1,10,88,000/-) and interest income (Rs. 4,33,881/-) which had not been offered to tax. Accordingly, a notice u/s 148 was issued. However, no return was filed by the assessee in response to this notice. Subsequently, as no compliance was made to the notices issued u/s 142(1) and the show cause notice, Ld. AO proceeded to complete the assessment exparte u/s 144 ....

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.... 5 186500/- 10 1508419/- 20 5,29,419/-   25,97,338/-   Corresponding entries (Highlighted in orange in the attached ITS) Sr. No. Amount (Rs.) 26 1,86,500/- 27 1,86,500/- 28 186,500/- 21 15,08,419/- 23 5,29,419/-   25,97,338/-   Professional from M/s receipts Bayer Cropscience Ltd. Total entries in ITS: 6 Duplicate entries:3 Original Entries Sr. No Amount (Rs.) 13 1,84,800/- 14 1,84,800/- 15 1,84,800/-   5,54,400/-   Corresponding duplicate entries Sr. No Amount (Rs.) 33 1,84,800/- 34 1,84,800/- 35 1,84,800/-   5,54,400/-   8. It has accordingly ....