SH. RAVI KUMAR CHAWLA,,DELHI vs. ITO, NEW DELHI

This is an appeal filed by the assessee against the order of the Ld.

None was present on behalf of the assessee. We observe from the ordersheet entries that on earlier occasions also none was present on behalf of the assessee and therefore, we decided to dispose of the appeal ex-parte qua the assessee and therefore the ld. DR was asked to proceed with his arguments.

The ld. DR invited our attention to the issues raised by the ld. CIT in his order u/s 263 of the Act and submitted that after considering the written submissions of the assessee, the Ld. CIT has passed detailed order, wherein he has dealt with reply to objections as contained in his show cause notice. The Ld. DR therefore argued that the order of the Ld. CIT is reasoned and should be sustained.

We have heard the ld. DR and perused the material available on record. We find that the assessee did not appear before the Hon’ble Tribunal even once since filing of appeal and neither any written argument has been filed. The ld. CIT has set-aside the order of the Assessing Officer and has directed the AO to pass a fresh assessment order after recording his detailed findings in four pages. Therefore, in the absence of arguments from assessee, we do not find any infirmity in the order of the Ld. CIT passed u/s 263 of the Act, therefore, the appeal of the assessee is dismissed.

Finally, the appeal of the assessee is dismissed.