SMT. MANJU JAIN,AJMER vs. INCOME TAX OFFICER, WARD-1-2, AJMER

ORDER

PER VIJAY PAL RAO, JM

2 Smt. Manju Jain vs ITO, Ward- 1(2), Ajmer C. The AO has erred in computing taxable capital gain of Rs. 13,91,220/-. D. The AO is taxing Rs. 1,46,700/- as unexplained investment u/s 69 of I.T. Act. It is therefore, prayed that the order passed dated 18-07-2018 is bad in law and deserves to be deleted.’’ 2.1 During the course of hearing, the ld.AR of the assessee submitted that the ld. CIT(A) has dismissed the appeal of the assessee ex-parte in limine without passing a speaking order on the merits of the appeal of the assessee. The ld.AR of the assessee further contended that due to shifting of office of authorized representative, the assessee filed an adjournment application for the hearing dated 17-07-2018. However, the ld. CIT(A) passed an ex-parte order dated 18-07-2018.

Therefore, there is a failure of principles of natural justice as the assessee was not given any effective and proper opportunity of hearing of the case by the ld. CIT(A). The ld.AR of the assessee thus pleaded that the assessee may be given one more chance of hearing to represent her case before the ld. CIT(A).

2.2 On the other hand, the ld. DR has objected to the prayer of the ld.AR of the assessee for giving one more opportunity and further submitted that ld. CIT(A) has granted seven opportunities to the assessee but no one attended the case on the date of hearing. Consequently, the appeal of the assessee was dismissed ex-parte by the ld. CIT(A). record. The ld. CIT(A) has mentioned in para 2 of his order that appeal of the assessee was fixed for hearing on 07 occasions but nobody attended on behalf of the assessee nor any written submission was filed. The ld. CIT(A) has not mentioned about the adjournment sought by the assessee on the last date of hearing when the appeal of the assessee was dismissed ex-parte. It is also noted that the ld.AR of the assessee explained some unavoidable reasons for not attending the hearing of the appeal. In this case, one more opportunity could have been granted to the assessee by the ld. CIT(A) which may be a short adjournment of couple of days. However, the ld. CIT(A) while dismissing the appeal of the assessee ex- parte, has not discussed the matter on merits but the appeal was dismissed summarily in para 3.1 as under:- 3.1 I have gone through the assessment order and grounds of appeal carefully. I find no infirmity in the order passed by the AO. The appellant has also not furnished any submission or evidence to substantiate the grounds of appeal raised by him. Therefore, it is held that AO has rightly made addition of Rs. 13,98,220/- under the head ‘’long term capital gain’’ and addition of Rs. 1,46,700/- in respect of unexplained investment. Accordingly, all the grounds of appeal are dismissed.’’ Since the ld. CIT(A) has dismissed the appeal summarily without passing a speaking order and without discussing the merits of the case, therefore, in the facts