What did the Tribunal hold?

The Tribunal restored the issue to the CIT(A)'s file, directing a final opportunity for the assessee to present their case. The CIT(A) was given liberty to pass orders as per law if the assessee failed to substantiate their case.

The assessee's appeal before the CIT(A) was dismissed for non-prosecution, leading to the confirmation of additions made by the Assessing Officer. The assessee claimed inability to appear due to his mother's illness.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without considering the assessee's reason for absence. The primary issue is the restoration of the appeal to the CIT(A) for a fresh hearing.

Vishnu Aggarwal, Faridabad vs ITO | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Raheel Seth, CA

For Respondent: Shri Amit Jain, Sr.DR

Hearing: 11.03.2019Pronounced: 11.03.2019

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] 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

VISHNU AGGARWAL,FARIDABAD vs. ITO, WARD- 2(5), FARIDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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