SMT KAVITA DOULAT BHOJWANI,SINGAPORE vs. INCOME-TAX OFFICER (INTERNATIONAL TAXATION) -1, PUNE

This assessee’s appeal for AY 2010-11 arises against the CIT(A)-13, Pune’s order dated 28-11-2019 passed in case No. PN/CIT(A)-13/ITO Ward(IT)-1, Pune/728/2017-18 involving proceedings under Section 143(3) of the Income Tax Act, 1961 in short the Act.

Coming to the assessee’s sole substantive ground that both the lower authorities have erred in law and on facts in making long term capital gain’s addition of Rs.17,29,920/- arising on sale of shares as unexplained income, it is noted that not only this assessee is a non-resident settled in Singapore but also the CIT(A) has passed his lower appellate order ex parte without even indicating the actual service of the corresponding hearing notice. His tabulation in para 2.1 onwards duly take note of the assessee’s residential status. That being the case, I am of the opinion that learned CIT(A) ought to re-adjudicate the assessee’s instant sole substantive ground within three effective opportunities of hearing. I order accordingly. It is made clear that the assessee shall file his fresh address along with all particulars as well as a copy of these remand directions before the CIT(A) so that there is no lack of communication in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 31st May, 2022.