CHITRA TYAGI,NEW DELHI vs. ITO, WARD- 32(2), NEW DELHI

This appeal filed by the assessee is directed against the 1. order dated 31.10.2016 of the CIT(A)-I, Noida, relating to A. Y. 2008-09. 2. The assessee in the various grounds of appeal has challenged the exparte order of the CIT(A) in confirming the various additions made by the Assessing Officer.

3. The facts of the case, in brief, are that the assessee is an individual. On the basis of AIR information regarding sale of property i.e. H. No.48, Sector Beta- II, Greater Noida for Rs.59,00,000/- on 24.10.2007 by the assessee, the Assessing Officer reopened the assessment by recording reasons and after getting approval from the JCIT, Range-1, Noida which was accorded on 21.03.2014. Accordingly, notice u/s 148 of the IT Act 1961 was issued to the assesee on 24.03.2014. In compliance to the above notice issued u/s 148 the assessee filed the return of income declaring interest income of Rs.23,345/- and agricultural income of Rs.2,45,000/- on 30.12.2014. Thereafter the Assessing Officer issued notice u/s 143 (2) to which the assesee appeared from time to time and filed the requisite details. The Assessing Officer completed the assessment on 17.03.2015 u/s 147/143 (3) determining the total income at Rs.2,19,092/- under normal provisions and also added net long term capital gain of Rs.22,28,595/-. The assesee preferred an appeal before the CIT(A). However, due of non appearance before him the Ld. CIT(A) in the exparte order passed by him dismissed the appeal both on merit as well as on the legal ground challenging the validity of reassessment proceedings.

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

5. I have considered the rival arguments made by both the sides and perused the orders of the lower authorities. It is an admitted fact that due to non appearance by the assesee before the CIT(A), the Ld. CIT(A) decided the appeal exparte and sustained the addition made by the Assessing Officer. It is the submission of the Ld. Counsel for the assessee that given an opportunity he is in a position to substantiate his case before the CIT(A). Considering the totality of the facts of the case and in the interest of justice I deem it proper to restore this issue to the file of the CIT(A) with a 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) without seeking any adjournment under any pretext failing which the Ld. CIT(A) is at 2 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.

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

Order pronounced in the open court on 14.03.2019.