RAJENDER SINGH RATHEE,HARYANA vs. ITO WARD--5, HARYANA

The solitary grievance of the assessee is that the CIT (Appeals) erred in confirming the addition made by the Assessing Officer in framing the assessment ex-parte under Section 144 of the Income Tax Act, 1961 (the Act) and the CIT (Appeals) further erred in dismissing the appeal ex-parte.

Briefly stated the facts of the case are that the assessment was framed under Section 144 read with Section 147 of the Act vide order dated 28.11.2018 by which the income was assessed at Rs.15.72 lakhs.

When the matter was agitated before the CIT (Appeals), the CIT (Appeals) dismissed the appeal in limine.

In my considered view, the CIT (Appeals) ought to have decided the appeal on merits of the case since the assessment order itself was framed ex- parte. In the interest of justice and fair play, I deem it fit to restore the appeal to the file of the CIT (Appeals). The CIT (Appeals) is directed to decide the appeal afresh, after giving a reasonable opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed, for statistical purposes.