ATANU DAS,GHAZIABAD vs. DCIT, CIRCLE-1, GHAZXIABAD

Although a number of grounds have been raised by the assessee, they all relate to the ex parte order of the CIT(A) in confirming the various additions made by the Assessing Officer.

After hearing both the sides and perusing the orders of the authorities below, I find the assessee is an individual and filed his return of income on 30th March, 2016 declaring total income at Rs.28,90,460/-. The Assessing Officer, in the order passed u/s 143(3) on 25th October, 2016, determined the total income at Rs.42,61,697/- where he made an addition of Rs.13,71,237 being the salary received by the assessee in UK. Since the assessee did not appear before the CIT(A) despite adequate opportunities, the ld.CIT(A), in the ex parte order passed by her, confirmed the addition made by the Assessing Officer. It is the submission of the ld. counsel for the assessee that due to non-receipt of notice nobody appeared before the CIT(A). Considering the totality of the facts and in the interest of justice, I deem it proper to restore the issue back to the file of the CIT(A) with a direction to give one more opportunity to the assessee to substantiate his case. The assessee is also hereby directed to appear before the CIT(A) and substantiate his case failing which the ld.CIT(A) is at liberty to pass appropriate orders as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly, allowed for statistical purposes.