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Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC-1’: NEW DELHI
Before: SHRI R.K. PANDA
ORDER This appeal filed by the assessee is directed against the order dated 10.05.2019 of the learned CIT(A)-30, New Delhi, relating to Assessment Year 2015-16.
Although a number of grounds have been raised by the assessee, these all relates to the ex-parte order of the learned CIT(A) in confirming the various additions made by the AO in the order passed u/s 143(3) of the Act.
Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 13.03.2016 declaring total income of Rs.2,61,490/-. The AO completed the assessment u/s 143(3) of the Act on 25.12.2017 determining the total income of the assessee at Rs.27,43,440/-, wherein he made addition of Rs.24,81,947/- on account of Short Term Capital Gain on intraday transactions and futures and options.
Since, the assessee did not appear before the learned CIT(A) despite four opportunities granted, the learned CIT(A) in the ex-parte order passed by him upheld the order of the AO.
Aggrieved with such order of the learned CIT(A), the assessee is in appeal before the Tribunal.
I have considered the rival arguments made by both the sides, perused the orders of the Assessing Officer and the learned CIT(A) and the paper book filed on behalf of the assessee. It is an admitted fact that due to non-appearance before the learned CIT(A) despite four opportunities granted, the learned CIT(A) in the ex-parte order passed by him sustained the addition made by the AO. It is the submission of the learned counsel for the assessee that given an opportunity, the assessee is in a position to substantiate his case.
Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore this issue to the file of learned 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 learned CIT(A) without seeking any adjournment under any pretext and explain his case, failing which the learned CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are allowed for statistical purpose.
In the result, the appeal filed by the assessee is allowed for statistical purpose.
The order was pronounced in the open court at the time of hearing itself i.e. on 14.07.2021.