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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-1’, NEW DELHI
Before: Ms. Suchitra KambleDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-30, New Delhi dated 12.12.2019.
Following grounds have been raised by the assessee:
“1. Addition made without proper hearing and justification amount received from sale of property considered as income from undisclosed sources.”
From the records, we find that the addition has been made owing to non-furnishing of details with regard to the sources of fund utilized for purchase of immovable property. Before the ld. CIT (A), the assessee has defaulted on 9 occasions and also could not present herself or through authorized representative today before us. We find that the ld. CIT (A) has passed
2 Ritu Kwatra summarily dismissing the appeal of the assessee without adjudicating by way of passing a speaking order. Hence, in the fitness of things, we deem it proper and interest of justice will be well served if the case is restored back to the ld. CIT (A) to pass a speaking order after giving an opportunity to the assessee. We trust that the assessee will not default the faith imposed on with regard to the compliance before the ld. CIT (A).
In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 29/06/2021.