Law: Income Tax Act, 1922

Section: 33

Law: Income Tax Ordinance, 1979

Section: 132

(a) Income-tax Act (XI of 1922)---S.33--Appeal--Income-tax Ordinance (XXXI of 1979), S.132-Appellant not appearing at the time of hearing of appeal--Ex parte decision of appeal--Appellate Authority, held, has to pass a speaking order irrespective of the fact that no appearance was made by appellant-- Appeal has to be decided on merits while proceedings ex parts, against appellant. (b) Income-tax Act (XI of 1922)-- ---S. 33--Income-tax Ordinance (XXXI of 1979), S. 132--Addition-­Approval of I.A.C. not obtained by I.T.O.--Effect--Appeal--Ex parte decision against appellant on default in appearance--Procedure--Appeal, held, was to be decided on basis of existing material and if there was any legal flaw in the assessment order, same was not to be allowed to be filled up by affording fresh opportunity to the Income-tax Officer-­Order passed without approval of I.A.C. was vacated and matter was remitted to A.A.C. for de novo decision on merits in accordance with law. ORDER MIAN ABDUL KHALIQ (MEMBER).--In this further appeal relating to assessment year 1976-77 order passed by the learned Appellate Assistant Commissioner of Income-tax, dated 30th March, 1985 has been assailed at the instance of the assessee. 2. The facts of the case that the assessee, an individual, derived income from property and share in Messrs I.P. The Income-tax Office determined the assessee's property income at Rs.13,824 and share income Rs.11,575. There is no dispute to that effect. Over and above that an addition of Rs.45,000 was made by the Income-tax Officer as unexplained investment. On appeal the first appellate authority while passing a combined order for the charge years 1976-77 to.1981-82 vacated the assessments for both the years as none had turned up to pursue the matter on the fixed date of hearing. 3. The assessee's grievance is that addition made at Rs.45,000 under section 4(2) of the Repealed Income-tax, 1922 (hereinafter called the Act) was without jurisdiction having been made without prior approval of the learned Inspecting…

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