Assessing Officer passed assessment order under  making addition under section 68 of the Act. Addition is affirmed by the CIT(A). On appeal before the Tribunal the assessee  engaged a Chartered Accountant to contest and to make effective representation before Tribunal.  However, said Chartered Accountant remained negligent towards his statutory rights of appeal and case of assessee could not be represented effectively. Consequently the  appeal was dismissed ex parte by Tribunal. On appeal the Court held that  since negligence was not attributable to assessee, another opportunity of hearing  is granted and the  matter is  restored before Tribunal. However the assessee is  Directed to deposit cost of Rs 25000  before the Tribunal. (AY. 2012-13)