VINOD KOHLI,NEW DELHI vs. DCIT CIRCLE-38(1), NEW DELHI

None appeared on behalf of the assessee despite issue of notice by the Registry. Therefore, this appeal is being decided on the basis of 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 as well as upholding the validity of reassessment.

Facts of the case, in brief, are that the assessee is an individual and had filed his return of income on 22nd October, 2018 declaring the total income at Rs.8,36,731/-. The case of the assessee was reopened u/s 147 on the basis of information received from the office of the Director of Income-tax (Inv.) that the assessee is holding various movable and immovable properties. In response to the notice issued u/s 148 and subsequent statutory notices issued u/s 143(2) and 142(1) the assessee filed certain details. The AO completed the assessment u/s 143(3) of the Act determining the total income of the assessee at Rs.11,69,930/- wherein he made addition of Rs.3,33,200/- on account of notional rent on house property. Since the assessee did not appear before the CIT(A), the ld. CIT(A), in the ex parte order passed by her, upheld the various additions made by 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 the assessee did not appear before the CIT(A) despite number of opportunities granted by the office of the ld.CIT(A) for which the ld.CIT(A) 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 ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and 2 substantiate his 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.