MR. ISHWAR CHAND,GHAZIABAD vs. ITO, GHAZIABAD

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals], Ghaziabad dated 29.02.2016 pertaining to assessment year 2009-10.

The sum and substance of the grievance of the assessee is that the CIT(A) dismissed the appeal exparte and confirmed the addition of Rs. 1,19,97,090/- to the income of the assessee under the head ‘Long Term Capital Gain’ on sale of agricultural land.

We have carefully perused the order of the first appellate authority. We find that the first appellate authority has issued notices to the assessee on various dates which is evident from the following chart:

It can be seen that on 26.02.2015 [which should be 26.02.2016], the ld. AR sought adjournment and the case was adjourned to 29.02.2016. On non-appearance, the CIT(A) dismissed the appeal in limine. We are of the considered opinion that on earlier occasions also, as is evident from the above chart, the assessee did not respond to the notice of the CIT(A). Yet the CIT(A) chose not to dismiss the appeal in limine. Considering the facts of the case, we deem it fit to restore the issue to the file of the CIT(A). The CIT(A) is directed to decide the appeal on merits after affording sufficient opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee is allowed for statistical purposes.