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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. T. S. Kapoor
ORDER This is an appeal filed by assessee against the order of Commissioner of Income Tax (Appeals)-15, Delhi dated 28.09.2018.
The assessee has taken various grounds of appeal. However, the crux of grounds of appeal is the action of ld. Commissioner of Income Tax (Appeals) by which he has confirmed an addition of Rs.30,00,000/- as long term capital gain and Rs.10,00,000/- as unexplained deposit in bank.
At the outset, the Authorized Representative submitted that assessee is an agriculturist and had sold agricultural land which was owned by him alongwith his brothers and the amount of deposits in bank represented sale proceeds of such land and in this respect our attention was invited to copy of sale deeds of land placed at paper
2 Om Prakash book page 7 to 19. It was submitted that assessee had deposited the amount in the bank account from the sale of these lands. The ld. AR submitted that before Assessing Officer this fact was brought into his knowledge and in this respect our attention was invited to para 3 of assessment order where the Assessing Officer has noted that assessee had stated in his reply that Rs.30,00,000/- was deposited out of sale proceeds of three agricultural lands and Rs.10,00,000/- was deposited out of earlier past savings. It was submitted that Assessing Officer however made the additions. It was submitted that before ld. CIT(A) the assessee could not represent, therefore, ld. CIT(A) have passed an ex-parte order and it was prayed matter may be set aside to ld. CIT(A) wherein the assessee can explain the additions.
The ld. Departmental Representative, on the other hand, submitted that though assessee stated before Assessing Officer that the deposits in the bank represented sale proceeds of agricultural land but did not file any other evidences.
The ld. Authorized Representative in his rejoinder stated that copy of sale deed of agricultural land was also filed before the Assessing Officer.
I have heard the rival parties and have gone through the material placed on record. From the paper book page 7 to 19, I find that assessee had sold certain agricultural land which the ld. AR claims to have been filed with the Assessing Officer but Assessing Officer has not mentioned the fact of having filed the copies of sale deed with him. However, he has noted in his order that the assessee
3 Om Prakash had made deposits in the bank out of sale proceeds of agricultural land. The ld. CIT(A) has passed ex-parte order as the notice dated 09.08.2018 fixing the date of hearing on 17.08.2018 remained uncomplied and again notice dated 21.08.2018 fixing the date of hearing on 28.08.2018 remained uncomplied with. Though before ld. CIT(A) nobody attended nor filed any adjournment application yet keeping in view the substantial justice, I find it appropriate that matter to be remitted back to ld. CIT(A) and I order accordingly. The ld. CIT(A) should pass a fresh order after providing sufficient opportunity to the assessee of being heard. The assessee is also directed to cooperate in the proceedings before ld. CIT(A) otherwise he will be at liberty to pass order on merits in accordance with law.
In the result, the appeal of the assessee is allowed for statistical purposes. (Order pronounced in the Court on 30 t h day of May, 2019 at New Delhi)