ARABIA BEEVI,KUTTALAM vs. ITO WARD-2, KUMBAKONAM

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 1, Trichy, dated 18.01.2019 relevant to the assessment year 2007-08.

The appeal filed by the assessee is delayed by 360 days in filing the appeal before the Tribunal. The assessee has filed a condonation petition to condone the delay. Since the assessee was prevented by sufficient cause and the ld. DR has not made any serious objections, the delay in filing of the appeal stands condoned and admitted the appeal for adjudication.

In this case, as per the information with the Department, during the previous year relevant to the assessment year 2007-08, the assessee has sold an immovable property, which was a capital asset liable for capital gain tax, by way of a registered sale document No. 1470/2006 dated 20.09.2006 for a sale consideration of ₹.27 lakhs as against the guideline value of ₹.74,42,000/-. As the assessee did not file return of income for the assessment year 2007-08 and the above sale transaction attracts the provisions of section 50C of the Income Tax Act, 1961 [“Act” in short], a notice under section 148 of the Act dated 14.03.2014 was issued to the assessee calling for return of income. After following due procedure and considering the submissions of the AR of the assessee, the Assessing Officer has completed the assessment under section 143(3) r.w.s. 147 of the Act dated 16.03.2015 by assessing total income of the assessee at ₹.37,47,060/- after making various additions. On appeal, the ld. CIT(A) dismissed the appeal filed by the assessee by confirming the assessment order.

On being aggrieved, the assessee is in appeal before the Tribunal. None appeared on behalf of the assessee despite service of notice through RPAD on record. Hence, we proceed to decide the appeal after hearing the ld. DR.

We have heard the ld. DR, perused the materials available on record and gone through the orders of authorities below. Against the assessment order, the assessee preferred an appeal before the ld. CIT(A). By raising specific ground in the grounds of appeal, the assessee has contended that the ld. CIT(A) passed the order without giving sufficient opportunity to the assessee. It was also submitted in the grounds of appeal that the ld. CIT(A) passed the order in a hasty manner without considering the written submission made vide letter dated 14.01.2019 by the assessee. However, we do not find any details in the appellate order about the filing of written submissions by the assessee. Accordingly, we set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to decide the issue afresh on merits in accordance with law after affording an opportunity of being heard to the assessee. The assessee is also directed to appear before the ld. CIT(A) and furnish complete details for adjudication.

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