DEEPALI RAJENDRA AHIRE,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2 , SOLAPUR

This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income-tax(Appeals)-7, Pune’s, order dated 20.11.2019for the Assessment Year 2013-14, involving proceedings under section 143(3) of the Income Tax Act, 1961.

Brief facts of the case are that the assessee had filed return of income electronically on 30.09.2013 declaring total income at Rs.21,47,626/- including income from Capital Gain. During the assessment proceedings, the Assessing Officer(AO) treated the income as short term capital gain and made addition of Rs.46,33,740/-.

Being aggrieved by the assessment order, the assessee filed appeal before the ld.CIT(A)-7, Pune.

Being aggrieved, the assessee filed appeal before this Tribunal. The ld.Authorised Representative for the assessee submitted that due to some reasons, the assessee could not appear before the ld.CIT(A). The ld.CIT(A) has merely confirmed the assessment order without going into facts of the case.

We have heard both the parties, perused the material available on record and have gone through the orders of the Lower Authorities. In the interest of justice, the case is set-aside to the file of the ld.CIT(A). The ld.CIT(A) shall grant opportunity of being heard to the assessee. The assessee shall file all the relevant documents before the ld.CIT(A), accordingly, the grounds of appeal raised by the assessee are allowed for statistical purpose.