RAM RATI,GURGAON vs. ITO WARD - 3(5), GURGAON

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.

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

Facts of the case, in brief, are that the assessee is an individual. The case of the assessee was reopened on the ground that the assessee has sold her land/property for a sale consideration of Rs.3,47,67,250/- with other co-owners. Accordingly, notice u/s 148 of the Act was issued on 20th April, 2015. In response to the same, the assessee submitted that the return already filed may be treated as return in response to notice u/s 148 of the Act. During the course of assessment proceedings, the AO asked various details from the assessee. After considering the same, the AO computed the long-term capital gain at Rs.48,66,062/- after allowing deduction of Rs.96,33,610/- u/s 54F of the IT Act. In appeal, the ld.CIT(A) upheld the action of the AO in considering the cost of construction of the housing property for claim of deduction u/s 54F at Rs.1,01,06,000/- as against Rs.1,44,94,672/- claimed by the assessee and thereby upholding the action of the AO.

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 record. It is an admitted fact that despite number of opportunities granted by the CIT(A), the assessee was seeking adjournments under some pretext or the other and was not appearing. On the last occasion, there was non-appearance by the assessee before the CIT(A) for which he was constrained to pass the ex parte order dismissing the appeal of the assessee. Considering the totality of the facts of the case and in the interest of 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) without seeking any adjournment under any pretext and substantiate her case, 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.