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Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.K. PANDA
This appeal by the assessee is directed against the ex parte order dated 29th June,
2018 of the CIT(A), Faridabad, relating to Assessment Year 2014-15.
The assessee, vide various grounds of appeal, has challenged the order of the
CIT(A) in dismissing the appeal filed by the assessee for non-prosecution and thereb)
sustaining various additions made by the Assessing Officer.
After hearing both the sides I find the assessee in the instant case filed his retur
of income on 25th February, 2014 declaring an income at Rs. 12,30,670/-. TJ
Assessing Officer completed the assessment u/s 143(3) on 15th December, 20]
ITA No.5660/Del/2018 1
determining the total income at Rs.33,82,860/- wherein he made addition of
Rs.21,52,189/-. Since the assessee did not appear before the CIT(A) despite number
of opportunities granted, the ld.CIT(A) dismissed the appeal and thereby sustained
various additions made by the Assessing Officer. It is the submission of the Id.
counsel for the assessee that due to illness of his mother he could not appear 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
final opportunity to the assessee to substantiate his case failing which the 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.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
The decision was pronounced in the open court at the time of hearing itself on
11.03.2019.
(R.K. PANDA) ACCOUNTANT MEMFBER
Dated: 11th March, 2019
dk