DISHA LALWANI PAHWA,DELHI vs. INCOME TAX OFFICER, WARD 32(2), DELHI

In these two appeals the assessee has challenged the reopening of assessment u/s 147 of the Act on various grounds and also addition made u/s 68/69A of the Act which was sustained by the Ld.CIT(A).

Ld. Counsel for the assessee, at the outset, submits that the Ld. CIT(A) disposed of the appeals ex parte without providing sufficient opportunity to the assessee. Therefore, it is requested that the appeals may be restored to the file of the Ld. AO or to the Ld.CIT(A) for providing adequate opportunity of being heard to the assessee.

Ld. DR has no serious objection in restoring the appeals to Ld.CIT(A) for fresh adjudication.

Heard rival contentions, perused the orders of the authorities below. Perusal of the assessment orders show that in this case the assessments were completed u/s 144 r.w.s. 147 of the Act as the assessee did not comply with the notices issued by the AO. The Ld. CIT(A) also dismissed the appeals of the assessee as the assessee did not comply with the notices issued by the Ld. CIT(A). The Ld. CIT(A) observed that the assessee sought an adjournment on one occasion and there was no compliance by the assessee on the other occasions where notices were issued for hearing.

Considering the rival submissions, these appeals are restored to the file of the Ld.CIT(A) for fresh adjudication after providing adequate opportunity to the assessee. The assessee is directed to I.T.A.Nos.3596 & 3597/Del/2023 cooperate with the proceedings before the Ld. CIT(A) without taking any unnecessary adjournments.

In the result, appeals of the assessee are allowed for statistical purpose.