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Income Tax Appellate Tribunal, VIRTUAL COURT
Before: SHRI C.N. PRASAD, HONBLE & SHRI MANOJ KUMAR AGGARWAL, HONBLE
O R D E R PER C.N. PRASAD (JM)
This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)–40, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 15.05.2019 for the A.Y. 2011-12.
Assessee has raised following grounds in his appeal: -
(A.Y: 2011-12) Kalpana Dinesh Jagsota “a. The Appellant was unaware of the hearing and final order of the appeal case due to redevelopment and shifting of residential flat. b. The Ld. A.O. erred in law and facts:
1. 1. In not providing the Appellant with Reasons recorded for Re- opening of Assessment U/s.147 and in having made the Assessment on the basis of his REASON TO SUSPECT.
2. In simply making an addition U/S.69A of Rs. 1,92,3007- without making further enquiries on the information received.
3. In simply making an addition U/s.69 of Rs.5700-/ without making further enquiries on the information.
In making the addition without verifying the payment of IPO Application for Rs. 1,98,000/- made by Hasmukh Jagsota (Brother in law of the Appellant) on behalf of Appellant.”
Inspite of issue of notice none appeared on behalf of the assessee nor any adjournment was sought. Therefore, we proceed to dispose of this appeal on hearing the Ld. DR on merits.
4. We have heard Ld. DR, perused the orders of the authorities below. On a perusal of the Ld.CIT(A) order, we find that even though the Ld.CIT(A) provided opportunity on several occasions assessee could not appear before the Ld.CIT(A). Considering the totality of facts and circumstances of the case and keeping in view the additions/disallowance made by the Assessing Officer, in the interest of justice we are of the opinion that assessee should be given one more opportunity of being heard. Thus, this appeal is restored to the file of the Ld.CIT(A) for denovo
(A.Y: 2011-12) Kalpana Dinesh Jagsota adjudication in accordance with law. Assessee is directed to appear before the Ld.CIT(A) and shall cooperate with the appellate proceedings without taking unnecessary adjournments. Thus, this appeal is restored to the file of the Ld.CIT(A) accordingly.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the virtual court on 02.09.2021.