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आदेश/Order
The present appeal has been preferred by the assessee against the order dated 14.09.2018 of the Commissioner of Income Tax (Appeals)- 3, Ludhiana [hereinafter referred to as ‘CIT(A)’].
The assessee in this case has taken following grounds of appeal:- That the Ld. CIT(A) has erred in law and facts of the 1. case, while upholding that there was valid service of notice by A.O. under the provisions of Income Tax Act, 1961 & Income Tax, Rules 1962, and thus, providing sufficient opportunity to substantiate his case.
That the Ld. CIT(A) has erred in law and facts of the case, while upholding the additions made by the A.O.,
ITA No. 1584-Chd-2018- Sh. Pritplal Singh Ahluwalia, Ludhiana 2 amounting to Rs. 6,85,026/- without admitting the additional evidence under Rule 46A of the Income Tax Rules, 1962.
That the appellant craves the right to add, amend or delete any grounds of appeal before it is finally disposed off.
No one has come present despite service of notice in this case,
hence, I proceed to decide the appeal ex-parte of the assessee after
hearing the Ld. DR.
In this case the assessee did not file the return of income. The
Assessing Officer noted from the TDS Certificate that the total income
of the assessee exceeded the limits prescribed for taxation of income.
Hence, he issued notice at the last known address of the assessee. No
one appeared on behalf of the assessee. The Assessing Officer,
therefore, framed the ex-parte assessment u/s 144 of the Act and made
the impugned additions into the income of the assessee.
Being aggrieved by the above additions, the assessee preferred
appeal before the Ld. CIT(A). It was pleaded before the Ld. CIT (A)
that in fact the assessee had shifted to a foreign country i.e USA on
permanent basis and because of that the assessee did not receive any
notice sent by the Assessing Officer. It was further pleaded that the total
income received by the assessee during the year was less than the
prescribed limit of Rs. 5 lacs and, therefore, the assessee was not
ITA No. 1584-Chd-2018- Sh. Pritplal Singh Ahluwalia, Ludhiana 3 exigible to the Income Tax for the year under consideration. The
assessee also sought to furnish certain additional evidences under Rule
46A of the I.T. Rules, 1962 in this respect. However, the Ld. CIT(A)
rejected the above contention of the assessee and held that since the
assessee had not filed the return of income, hence, the additional
evidences of the assessee could not be admitted. He, accordingly
sustained the additions made by the Assessing Officer.
I have also gone through the record. It has been categorically
written by the Ld. CIT(A) in the impugned order that the assessee had
shifted his base to USA and that is why he could not appear before the
Assessing Officer. Since the above contention has not been denied or
rebutted by the Revenue, in my view, there was sufficient reason with
the assessee for not appearing before the Assessing Officer as the
assessee did not receive any notice of hearing issued by the Assessing
Officer. In my view, the interest of justice will be well served if the
assessee is given an opportunity to present his case before the Assessing
Officer.
In view of this, the impugned order of the CIT(A) is hereby set
aside and the matter is restored to the file of the Assessing Officer for
decision afresh in accordance with law. Needless to say that the
Assessing Officer will give proper opportunity to the assessee to present
his case. At the same time, I also direct that the assessee will either
himself or through his Authorized Representative will promptly appear
ITA No. 1584-Chd-2018- Sh. Pritplal Singh Ahluwalia, Ludhiana 4 and furnish necessary details before the Assessing Officer as and when called for.
In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order dictated and pronounced in the Open Court immediately on completion of hearing
Sd/- (संजय गग� / SANJAY GARG) �या�यक सद�य/ Judicial Member Dated : 10 .06.2019 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar