ASHA RANI GUPTA,NEW DELHI vs. ITO WARD-7(2), NEW DELHI

None appeared on behalf of the assessee despite issue of notice through RPAD. Therefore, this appeal is being decided on the basis of the material available on record and after hearing the ld. DR.

Although a number of grounds have been raised by the assessee, these all relate to the ex parte order of the CIT(A) in confirming the various additions made by the AO and determining the total income of the assessee at Rs.15,00,342/- as against the returned income of Rs.1,88,500/-.

Facts of the case, in brief, are that the assessee is an individual and filed her return of income on 13.01.2012 declaring the income at Rs.1,88,500/-. The AO completed the assessment u/s 144/147 of the Act on 17th December, 2018 determining the total income of the assessee at Rs.15,00,342/- wherein he made an addition of Rs.12,86,120/- on account of unexplained cash credit and bogus capital gains and Rs.25,722/- on account of commission paid for arranging accommodation entry. Since the assessee did not appear before the CIT(A) despite three opportunities granted by sending notice through e-mail, the ld.CIT(A), in the ex parte order passed by him, dismissed the appeal filed by the assessee for non- prosecution.

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

I have heard the ld. DR and perused the orders of the AO and the CIT(A). It is an admitted fact that due to non-submission of requisite details, the AO passed the order u/s 144/147 of the Act determining the total income of the assessee at Rs.15,00,342/- as against the returned income at Rs.1,88,500/-. Since the assessee did not appear before the CIT(A) despite three notices sent by e-mail, the ld.CIT(A) in the ex parte order passed by him, dismissed the appeal filed by the assessee. Considering the totality of the facts of the case and in the interest of 2 justice, I deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate her case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and explain her case without seeking any adjournment under any pretext, failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.