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Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.K. PANDA
ORDER This appeal by the assessee is directed against the order dated 4th January, 2019 of the CIT(A)-21, New Delhi, relating to Assessment Year 2012-13.
Facts of the case, in brief, are that the assessee is an individual and has filed his return of income on 30th March, 2013 declaring an income of Rs.21,42,580/-. The Assessing Officer completed the assessment u/s 143(3) read with section 263 on 28th December, 2017, determining the total income of the assessee at Rs.45,05,390/-. In appeal, the CIT(A) dismissed the appeal filed by the assessee and upheld the action of the Assessing Officer in the ex parte order passed by him since there was no compliance from the side of the assessee despite repeated opportunities granted.
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 the sides and perused the material available on record. It is an admitted fact that due to non-compliance before the CIT(A), he passed an ex parte order sustaining various additions made by the Assessing Officer. The ld. counsel for the assessee brought to our notice that the appeal filed by the assessee challenging the order passed u/s 263 is still pending.
However, it is an admitted fact that there was no non-compliance before the CIT(A) for which the ld.CIT(A) was constrained to pass the ex parte order wherein he has sustained the various additions made by the Assessing Officer. 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 CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) without seeking any adjournment under any pretext and substantiate his case failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.