DHANPAL SINGH,NOIDA vs. ITO, WARD- 1(3), NOIDA

This appeal by the assessee arises out of the ex parte order passed by the Ld. CIT(A) on 29.12.2017 in relation to the assessment year 2009-10.

I have heard both the sides and perused the relevant material on record. It is noticed that the assessment order in this case was passed u/s 144 of the Act. The Ld. CIT(A), too, passed ex parte order after giving certain opportunities to the assessee. The Ld. AR explained the reasons for non appearance before the authorities below, with which I am satisfied. I, therefore, set aside the impugned order and remit the matter to the file of AO for framing the assessment afresh as per law after allowing a reasonable opportunity of being heard to the assessee. The Ld. AR has undertaken to extend full co-operation to the Ld. AO in the fresh proceedings.

In the result the appeal is allowed for statistical purposes.