JATINDERPAL SINGH KOHLI,NOIDA vs. ADIT (INT.TAX.), NOIDA

The present appeal has been filed by the assessee against the order of ld. CIT(A)-2, Noida dated 16.12.2021.

On going through the record, we find that the Assessment Order has been passed u/s 144 of the Income Tax Act, 1961 owing to non-compliance of the assessee. Further, we also find that the ld. CIT(A) has confirmed the order of the Assessing Officer and dismissed the appeal of the assessee owing to non- compliance before him also.

Before us, it was prayed that assessee is an NRI and hence the documents could not be submitted before the ld. CIT(A) and also prayed that given an opportunity due compliance would be made before the First Appellate Authority. Hence, interest of 2 Jatinder Pal Singh Kohli justice the case is being remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits by passing a speaking order. The department would be at liberty to initiate suitable proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any.

In the result, the appeal of the assessee is allowed for statistical purposes.