MONICA RANA,NEW DELHI vs. ITO, WARD-2(2), NEW DELHI

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]-1, Noida dated 30.11.2017 pertaining to assessment year 2009-10.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) has grossly erred in not deciding the grounds of appeal taken before him vide Form No. 35.

Facts on record show that assessment was framed u/s 144 of the Income-tax Act, 1961, which means that it was an ex-parte assessment.

When the assessment was agitated before the CIT(A), the CIT(A) dismissed the appeal in limine.

In our considered opinion, even if the assessee did not appear before the appellate authority, the appellate authority should have decided the appeal on merits of the case when specific grounds were taken before him vide Form No. 35.

We find this case to be fit for restoration to the Assessing Officer since the Assessing Officer has also framed assessment ex-parte. We, therefore, set aside the assessment and direct the Assessing Officer to decide the issue afresh after giving reasonable and proper opportunity of being heard to the assessee.

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