JAGDISH SINGH,NOIDA vs. ITO, WARD- 3(4), NOIDA

ORDER This appeal by the assessee is directed against the order dated 31st March, 2017 of the CIT(A)-1, Noida, relating to Assessment Year 2009-10.

3. After hearing the ld. DR and on perusal of the orders of the authorities below, I find the assessment in this case was completed u/s 144/147 of the IT Act on 22.11.2016 determining the total income at Rs.21,51,600/-. Since none appeared on behalf of the assessee, the ld.CIT(A), in the ex parte order passed by him, dismissed the appeal filed by the assessee. However, he has not passed the order on merit. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore this issue back to the file of the CIT (A) with a direction to grant one final opportunity to the assessee to substantiate his case. The assessee is also hereby directed to appear before the CIT(A) and substantiate his case without seeking any 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 allowed for statistical purposes.