1986 (8) TMI 95

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....assessee was first completed under s. 143(1) and the assessee knew that his assessment stood completed thereby. This assessment under s. 143(1) was made on 30th Sept., 1982. Thereafter the ITO with the previous approval of the IAC re-opened the proceedings under s. 143(2)(b) and sent a notice under s. 143(2) to the assessee. The assessee duly complied with this notice and attended before the ITO on the date of hearing namely on 7th Feb., 1983. The ITO asked the assessee on that date to produce bank pass books etc, and adjourned the hearing to 18th Feb., 1983. Thereafter, there is no entry in the order sheet to show as to what happened on 18th Feb., 1983. Suddenly, the ITO woke up again after one year and issued notice under s. 143(2) dt. 6t....

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.... under s. 143(2) by attending before the ITO and making his view point known. The ITO never clarified to the assessee that the proceedings had been re-opened under s. 143(2)(b). It was also explained that the case of the assessee was very unfortunate and tragic. The assessee's only son died within six months of his marriage and on that account, the widow of the assessee's son/mother received insurance amounts. If fact, that amount is the main amount, which has been added by the ITO, as un-proved cash credit. Further, another amount standing in the name of Smt. Geetha Devi, who is duly assessed to tax, has been added, as un-explained cash credit in the hands of the assessee. These evidences in this connection were produced before the CIT (A)....

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....e original assessment framed under s. 143(1), was re-opened under s. 143(2)(b) by the ITO after having previous approval by the IAC. Further, it was argued that in ex-parte assessment, no further opportunity could be given to the assessee for proving the genuine character of the cash credit. 4. We have looked into the facts of the case and the rival arguments. In our opinion, proper opportunity of hearing was not given to the assessee. Notice under s. 143(2) was complied with by the assessee on 7th Feb., 1983, which is clear from the order sheet of the ITO. The ITO asked for certain documents but he did not issue any notice under s. 142(1). Thus, there was no notice issued under s. 142(1) at all at any time. Notice under s. 143(2) was co....