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Income Tax Appellate Tribunal, JAIPUR BENCHES “SMC”, JAIPUR
Before: SHRI RAMESH C SHARMA, AM vk;dj vihy la-@ITA No. 413/JP/2018
vkns'k@ ORDER
This is an appeal filed by the assessee against the ex parte order of ld.CIT(A), 3, Jaipur dated 05-02-2018 for the A.Y. 2008-09 in the matter of an assessment order passed u/s. 147/144 of the Income Tax Act, 1961 (in short the Act).
In this appeal the assessee specifically is aggrieved for re-opening of assessment as well as addition of Rs.5,10,618/- made on long term capital gain on sale of a plot.
Rival contentions have been heard and perused the record. I found that the ld. CIT(A) by ex parte order has confirmed the action of the AO. hearing, but, the Chartered Accountant of the assessee was busy with tax matter. Accordingly, he could not attend before the ld. CIT(A). An affidavit explaining the reasons for non-appearance before the ld. CIT(A) was filed. After going through the same, I found that there was reasonable cause for non appearance of the ld.AR before the ld.CIT(A).
In the substantial interest of justice, we restore the matter back to the file of the ld. CIT(A) for deciding the matter afresh after giving due opportunity of hearing to the assessee. I also direct the assessee to appear before the ld. CIT(A) within 60 days from the receipt of this Tribunal order. Grounds raised by the assessee are allowed for statistical purpose.
In the result, the appeal of assessee is allowed for statistical purpose.
Order pronounced in the open court on 23rd ….April, 2019.