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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI
Before: SHRI R. K. PANDA
O R D E R
PER R. K. PANDA, AM :
This appeal filed by the assessee is directed against the order dated 30.03.2017 of CIT(A)- I, Noida relating to assessment year 2009-10.
The assessee in his various grounds of appeal
has challenged the order of the ld. CIT(A) in confirming the addition of Rs.27,04,000/- made by the Assessing Officer.
3. After hearing both the sides, I find the assessee is an individual. On the basis of AIR information received by the Assessing Officer that the assessee has sold immovable property valued at Rs.45,04,000/-, the case of the assessee was reopened by issuing notice u/s 148. Since nobody appeared on behalf of the assessee, the Assessing Officer completed the assessment u/s 144/147 determining the total income at Rs.27,04,000/-. Since none appeared before the ld. CIT(A), he dismissed the appeal.
4. The assessee appeared in person at the time of hearing before the Tribunal and explained the reasons for such non-appearance, which is due to some medical problem of his old favour. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Assessing Officer with a direction to give one more opportunity to the assessee to substantiate his case. The assessee is hereby directed to appear before the Assessing Officer and substantiate his case by filing requisite details without seeking any adjournment under any pretext. The Assessing Officer shall decide the issue as per fact and law after giving due opportunity of bearing heard to the assessee. I hold and direct accordingly. The grounds raised
by the assessee are accordingly allowed for statistical purposes.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court at the time of hearing itself i.e. on this 04th day of January, 2018.