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2008] 306 ITR 212 [2007] 165 TAXMAN 46 (PUNJ. & HAR.) HIGH COURT OF PUNJAB AND HARYANA Anil Goel v. Commissioner of Income-tax, (Appeals-I), Ludhiana * M.M. KUMAR AND AJAY KUMAR MITTAL, JJ. IT APPEAL NO. 39 OF 2005 JULY 16, 2007 Section 250, of the Income-tax Act, 1961 - Commissioner (Appeals) - Procedure of - Assessment year 1993-94 - On basis of documents seized on search, Assessing Officer made certain additions to income of assessee and completed assessment - On appeal, Commissioner (Appeals) found that case was fixed for 17 times on various dates but none put in appearance on behalf of assessee nor any written request or reply on behalf of assessee was filed - Thus, Commissioner (Appeals) held that assessee was not interested in pursuing appeal and, accordingly, dismissed it - Tribunal upheld view taken by Commissioner (Appeals) - Whether Tribunal was justified - Held, yes Section 250 of the Income-tax Act, 1961 - Commissioner (Appeals) - Procedure of - Assessment year 1993-94 - Whether where Commissioner (Appeals) had adopted reasoning advanced by Assessing Officer and had upheld his order, non-recording of reasons by Commissioner (Appeals) in support of order passed by him, would not amount to committing any illegality - Held, yes FACTS For the assessment year 1993-94, the return of income filed by the assessee was processed under section 143(1)(a). Thereafter, a search under section 132(1) was conducted at the residential and the business premises of the assessee and the department seized certain documents. The Assessing Officer made certain additions and completed the assessment. On appeal, the Commissioner (Appeals) observed that the case was fixed for 17 times on various dates but neither any written request nor reply on behalf of the assessee was filed and concluded that the assessee was not interested in pursuing the appeal and, accordingly, dismissed the appeal. On further appeal, the Tribunal also dismissed the same. On appeal : HELD On perusal of facts, it was clear that the date and place of hearing before the Commissioner (Appeals) was duly fixed. The assessee was also given notice along with notice to the Assessing Officer. The assessee…

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