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Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.K. PANDA
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No.8161/Del/2018 Assessment Year: 2009-10 Charu Bajaj, Vs. ITO, 2302, ATS Greens-II, Ward-1(2), Plot A-58, Sector-50, Noida. Noida. PAN: AGHPB4931E (Appellant) (Respondent) Assessee by : Shri Varun Jain, CA & Ms Gunjan Jain, CA Revenue by : Shri S.L. Anuragi, Sr.DR Date of Hearing : 13.08.2019 Date of Pronouncement : 16.08.2019 ORDER
This appeal by the assessee is directed against the ex parte order dated 29th June, 2018 of the CIT(A)-1, New Delhi, relating to Assessment Year 2009-10.
Facts of the case, in brief, are that the assessee is an individual and on the basis of the AIR information received from CIT (CIB), Kanpur, that the assessee has purchased a property for Rs.62 lakhs on 29th August, 2008, the Assessing Officer issued verification letters to examine the source of investment made by the assessee. However, no response was received from the side of the assessee for which the
ITA No.8161/Del/2018
Assessing Officer reopened the case of the assessee as per the provisions of section
147 of the Act by recording reasons and, thereafter, notice u/s 148 was issued. Since
there was no compliance from the side of the assessee, the Assessing Officer
completed the assessment u/s 144 of the IT Act determining the total income of the
assessee at Rs.11,59,000/- being 50% share of the assessee in the property so
purchased. Since there was no appearance before the CIT(A), the ld.CIT(A), in the ex parte order passed by him, dismissed the appeal filed by the assessee.
Aggrieved with such order of the CIT(A), the assessee is in appeal before the
Tribunal.
I have heard the rival arguments made by both sides and perused the material
available on record. It is an admitted fact that due to non-appearance of the assessee
before the Assessing Officer as well as the CIT(A), both the lower authorities have
passed ex parte orders. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Assessing
Officer with a direction to grant one final opportunity to the assessee to substantiate
her case and decide the issue as per fact and law. The assessee is also hereby directed
to appear before the Assessing Officer without seeking any adjournment under any
pretext and substantiate her case, failing which the Assessing Officer is at liberty to
pass appropriate order as per law. I hold and direct accordingly. The grounds of
appeal taken by the assessee are accordingly allowed for statistical purposes.
ITA No.8161/Del/2018
In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 16.08.2019.
Sd/- (R.K. PANDA) ACCOUNTANT MEMFBER Dated: 16th August, 2019 dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi