THE I.T.O. Vs. PRATAP CHOUDHARY

JUDGEMENT

(1.) THIS is an appeal filed by the department against the order dated 18/08/2011 passed by the learned CIT(A), Ajmer for A.Y. 2008 -09. The effective grounds of appeal are as under: - -

(2.) THE assessee is a transporter. He filed his return of income on 06/2/2009 for A.Y. 2008 -09 declaring total income of Rs. 1,95,250/ -. The case was scrutinized U/s. 143(3)/144 of the Income Tax Act, 1961 (hereinafter referred as the Act). The Assessing Officer issued various letters to the assessee, which had not been responded. The last notice was served by the learned Assessing Officer personally upon the assessee and his brother. On 20/11/2010, Advocate of the assessee attended and requested to some more time to reply the query raised by the Assessing Officer. On his request, the case was adjourned to 14/12/2010. On that date also, he had not attended the proceedings. On 22/12/2010, the assessee was contacted on telephone and requested to attend the proceeding on 23/12/2010 but even on that date also, no body attended the proceeding. The case was barred by limitation on 31/12/2010, therefore, the learned Assessing Officer decided the case on the basis of material available with him. He analysed the assessee's profit and loss account under the head business income on account of JCB and tractor operation, fuel expenses, phone and mobile expenses, repair and maintenance, office expenses, salary, drawing, cash deposits in IDBI bank account. After discussing each head, the learned Assessing Officer made total addition of Rs. 32,17,297/ -.

(3.) NOW the Revenue is in appeal before us. The learned Sr. D.R. argued that no opportunity has been allowed by the learned CIT(A) before allowing the appeal partly in favour of the assessee. The fresh evidence produced by the appellant before the CIT(A) were not allowable under Rule 46A of the Income Tax Rules, 1961 (in short the Rules) as the assessee has provided sufficient opportunity by the Assessing Officer, therefore, there was no reason to accept the addition evidence in assessee's case. The learned CIT(A) had not recorded the reasons for admitting the addition evidence to decide the appeal.