SONAM,DELHI vs. ITO WARD - 3(5), HAPUR

Facts of the case, in brief, are that the assessee is an individual. On the basis of the AIR information that the assessee has deposited cash amounting to Rs.39,35,000/- with Punjab & Sindh Bank in her savings bank account No.4453, the Assessing Officer issued verification letters to the assessee on different dates. However, the notices were not complied with. The Assessing Officer, therefore, initiated proceedings u/s 147 of the Act and issued notice u/s 148 of the Act. However, there was, again, no compliance. He, therefore, issued notice u/s 142(1) which was, again, not complied with. The Assessing Officer, therefore, passed the order u/s 144/147 determining the total income at Rs.39,35,000/-. Since nobody appeared before him, the ld.CIT(A), in the ex parte order passed by him, dismissed the appeal filed by the assessee for non-prosecution.

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

I have heard the ld. DR and perused the material available on record. It is an admitted fact that both the Assessing Officer and the CIT(A) have passed ex parte orders due to non-appearance on behalf of the assessee. 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 her case. The assessee is also hereby directed to appear before the CIT(A) without fail under any circumstances and substantiate her 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.