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Income Tax Appellate Tribunal, DELHI ‘B’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLESmt. Gajinder Sahni
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the assessee is preferred against the order of the CIT(A)- 17, New Delhi dated 05.01.2016 pertaining to A.Y 2010-11.
The sum and substance of the grievance raised by the assessee is that the CIT(A) erred in confirming the addition of Rs. 94,11,537/- under the head ‘capital gain’.
The assessee appeared in person alongwith her husband. The assessee stated that the assessment proceedings could not be attended properly as the assessee was residing abroad. In fact, the appeal before the first appellate authority has been decided ex parte. The assessee pleaded that since there is a change in the address, notice could not be served upon the assessee and prayed for setting aside the issue for fresh adjudication.
We have given a dispassionate consideration to the contentions of the appellant. The appellant has furnished her new residential address being House No. 37, Phase 3/B-1, Mohali S.S. Nagar, Punjab 160 069. The Mobile Number as given by the assessee is 8427440856. We set aside the assessment to the file of the Assessing Officer. The Assessing Officer is directed to issue notice on the aforementioned address and give fresh opportunity to the assessee to explain her case. The Assessing Officer may also inform the assessee on her given Mobile
number in the interest of justice and fair play. The assessee is directed to attend the assessment proceedings as and when called for and comply with the queries of the Assessing Officer.
In the result, the appeal of the assessee in ITA No. 1403/DEL/2016 is treated as allowed for statistical purposes.
The order is pronounced in the open court on 14.01.2019.
Sd/- Sd/- [SUCHITRA KAMBLE] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 14th January, 2019 VL/