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Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.K. PANDA
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2007-08 Dhurendra Tyagi, Vs. ITO, 282, Boundry Road, Civil Line, Ward-1(2), Meerut, Meerut. Uttar Pradesh. PAN: ADGPT2844Q (Appellant) (Respondent) Assessee by : Shri V.K. Goel, Advocate Revenue by : Shri S.L. Anuragi, Sr. DR Date of Hearing : 06.05.2019 Date of Pronouncement : 08.05.2019 ORDER This appeal by the assessee is directed against the order dated 25.10.2007 passed by the CIT(A), Meerut, relating to Assessment Year 2007-08. Although a number of grounds have been raised by the assessee, they all relate to the order of the CIT(A) in confirming the various additions made by the Assessing Officer.
Facts of the case, in brief, are that the assessee is an individual. On the basis of the CIB information that the assessee has sold a number of shops and residential land during the financial year 2006-07, the case of the assessee was reopened u/s 147 of the Act and notice u/s 148 of the Act was issued which was duly served on the assessee.
The Assessing Officer issued notice u/s 143(2) and 142(1) along with a questionnaire which was also served on the assessee. Since there was non-compliance from the side of the assessee to the statutory notices issued by him, the Assessing Officer, in the ex parte order passed by him u/s 144/147 of the Act determined the total income of the assessee at Rs.36,69,358/- which was the long-term capital gain derived by the assessee on account of sale of such commercial properties and residential land. Since the assessee did not appear before the CIT(A) despite giving repeated opportunities, the ld.CIT(A), in the ex parte order passed by him, confirmed the addition made by the Assessing Officer.
Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.
The ld. counsel for the assessee submitted that due to heart problem of the counsel of the assessee, he did not appear before the Assessing Officer or the CIT(A) for which all these unfortunate things have happened. He submitted that given an opportunity the assessee is in a position to explain his case. He accordingly submitted that in the interest of justice the matter may be restored to the file of the Assessing Officer with a direction to grant one final opportunity to substantiate his case.
The ld. DR, on the other hand, submitted that the conduct of the assessee shows that he is not cooperative, therefore, no further opportunity should be granted to the assessee and the appeal filed by the assessee should be dismissed.
I have considered the rival arguments made by both the sides and perused the relevant material on record. A perusal of the assessment order as well as the order of the CIT(A) shows that the assessee has scant regards to the statutory notices issued by the Assessing Officer as well as the CIT(A). Considering the totality of the facts of the case I levy a cost of Rs.1,000/- on the assessee for his recalcitrant attitude. Subject to the above payment of the cost, the matter is restored to the file of the Assessing Officer with a direction to grant one final opportunity to the assessee to substantiate his case. The assessee is hereby directed to appear before the Assessing Officer, produce the copy of challan before him and substantiate his case, failing which the Assessing Officer is at liberty to pass appropriate order as per law. Needless to say, the Assessing Officer shall give the assessee an opportunity of being heard and shall decide the issue as per fact and law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 08.05.2019.