MADHU JINDAL,NEW DELHI vs. ITO, WARD- 36(4), NEW DELHI

The assessee in her various grounds of appeal has challenged the exparte order of the CIT(A) in sustaining the addition made by the Assessing Officer.

The facts of the case, in brief, are that the assessee is an individual and filed her return of income on 30.09.2014 declaring total income of Rs.3,57,530/-. The Assessing Officer completed the assessment u/s 143(3) on 30.12.2016 determining the total

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

The Ld. Counsel for the assessee at the outset submitted that due to illness of the counsel of the assessee he could not appear before the CIT(A). He submitted that in the interest of justice the assessee should be given one final opportunity to substantiate her case before CIT(A).

The Ld. DR on the other hand strongly relied on the order of the CIT(A).

After considering the rival arguments made by both the sides and considering the fact that the Ld. CIT(A) has passed an exparte order, I deem it proper to restore the matter back to the file of the CIT(A) with the direction to grant one final opportunity to the assessee to substantiate her case. The assessee is also hereby directed to appear before the CIT(A) and explain her case without seeking adjournment under any pretext failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The Grounds raised by the assessee are accordingly allowed for statistical purpose. 2

In the result, the appeal of the assessee is allowed for statistical purpose.