RAMESH CHAND GUPTA,DELHI vs. ITO, WARD- 36(3), NEW DELHI

The above two appeals filed by the assessee are directed against the separate orders dated 23rd March, 2015 of the CIT(A), Ghaziabad relating to Assessment Years 2011-12 and 2006-07, respectively. For the sake of convenience, both the appeals were heard together and are being disposed of by this common order.

The facts of the case, in brief, are that the assessee is an individual. A search and seizure operation u/s 132 of the Income-tax Act was carried out on 9th September, ..3968 & 3964/Del/2015 2010 at the office and residential premises of the assessee. The Assessing Officer passed the order u/s 153A/143(3) of the Act on 31st March, 2013 determining the total income at Rs.31,06,138/- for assessment year 2006-07 and Rs.7,18,981/- for assessment year 2010-11. The assessee filed appeal before the CIT(A). However, due to non-appearance by the assessee despite service of notice, the CIT(A) in the ex parte order passed by him, dismissed the appeal filed by the assessee for both the years. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal raising various grounds challenging the order of the CIT(A) in sustaining various additions made by the Assessing Officer.

The assessee appeared himself today at the time of hearing and tried to explain his case. However, it is seen that the ld.CIT(A) has passed an ex parte order due to non-appearance of the assessee on various dates. Considering the totality of the facts of the case and in the interest of justice, we deem it appropriate to restore both the appeals to the file of the CIT(A) for fresh adjudication, after giving one final opportunity of being heard to the assessee. 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 liberty to pass appropriate order as per law. We hold and direct accordingly. ..3968 & 3964/Del/2015