M/S. SAI BABA HABITAT PVT. LTD.,KARNAL vs. ITO, NEW DELHI

PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : This appeal is preferred by the assessee against the order

dated 19.01.2017 passed by the ld. CIT(A)-22 for assessment

year 2011-12.

Officer had passed an ex parte order u/s 144 of the Income Tax

Act, 1961 (hereinafter referred to as "the Act") on 5.3.2014. It

was further submitted that the assessee could not appear before

ITA No. 1564/Del/2017 Assessment year 2011-12

the Assessing Officer as no notice u/s 143(2) was served upon

the assessee.

2.1 On a query from the bench, both the ld. AR as well as the

ld. Sr. DR had no objection to the proposition that the matter be

restored to the file of the Assessing Officer for re-framing the

assessment afresh.

2.2 Accordingly, we restore the assessment to the file of the

Assessing Officer to frame the assessment afresh after giving due

opportunity to the assessee to present its case. We also direct

the assessee to duly appear before the Assessing Officer when it

is called upon by the Assessing Officer to do so and fully

cooperate with the assessment proceedings, failing which the

Assessing Officer shall be at liberty to proceed ex parte against

the assessee as per law.

statistical purposes.

Order pronounced in the open court on 04.01.2019.

Sd/- Sd/-

(G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT JUDICIAL MEMBER

Dated: 4th JANUARY, 2019 ‘GS’

ITA No. 1564/Del/2017 Assessment year 2011-12