BINDER KAUR,NEW DELHI vs. ITO, WARD- 58(3), NEW DELHI

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] – 19, New Delhi dated 05.04.2017 pertaining to assessment year 2012-13.

The sum and substance of the grounds of the assessee is that she could not furnish documentary evidences as she was indisposed of during the assessment proceedings as well as the appellate proceedings.

I have carefully perused the assessment order. It is framed ex parte as the matter was getting barred by limitation. Additions made by the Assessing Officer were confirmed by the ld. CIT(A) wherein also the proceedings remained unattended.

In the interest of justice and fair play, I deem it fit to restore the appeal to the file of the Assessing Officer with a direction to the assessee to furnish necessary explanation/evidences to explain the source of deposits in the bank account.

The Assessing Officer is directed to examine the same and decide the appeal afresh after affording reasonable opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee in is allowed for statistical purposes.