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Income Tax Appellate Tribunal, JAIPUR BENCH VC ’A’, JAIPUR
Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 123/JP/2019
ORDER
PER VIJAY PAL RAO, JM :
This is an appeal by the assessee directed against the order dated 10th December, 2018 of ld. CIT (A), Ajmer for the assessment year 2008-09. The assessee has raised the following grounds of appeal :-
1. Under the facts and circumstances of the case and in law, ITO (T&J), O/o the Pr. LD. CIT-II, Jaipur is not justified in making addition of Rs. 275536.00 on account of making payment of credit card.
2. The appellant craves leave to add, amend and modify all or any ground of appeal on or before the date of hearing.
Due to the prevailing situation of COVID 19 pandemic, the hearing of the appeal was concluded through Video Conference. None has appeared on behalf of the assessee though a request for adjournment has been filed due to non availability of the Counsel of the assessee. However, in view of the fact that the assessment order as well as the impugned order are passed ex parte due to non appearance of the assessee, therefore, we propose to hear and dispose off this appeal ex parte.
We have heard the ld. D/R and carefully gone through the orders of the AO as well as the impugned order of the ld. CIT (A). At the outset, we note that the ld. CIT (A) has confirmed the addition made by the AO summarily in para 3.2 as under :-
“ 3.2. I have gone through the assessment order carefully. The appellant has not furnished any written submission on this issue. During the course of assessment proceedings or appellate proceedings, the appellant did not submit any details/documents in support of the payment of Rs. 2,77,536/- made through credit card. Therefore, the addition of Rs. 2,77,536/- made by the AO u/s 69C is hereby confirmed.”
Thus it is manifest from the record that the ld. LD. CIT (A) has not passed a speaking order on the issue but the appeal of the assessee was summarily dismissed for want of any details/documents filed by the assessee in support of the claim. Accordingly, in the facts and circumstances of the case and in the interest of justice, we set aside the matter to the record of the LD. CIT (A) for granting one more opportunity of hearing to the assessee and then decide the matter afresh by passing a speaking order.
In the result, appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 22 /07/2020.