MEENA GURNANI,PUNE vs. ITO WARD-2(3), NAGPUR

At the outset, learned counsel for the assessee submitted that due to non-compliance before the Ld.CIT(A), appeal of the assessee has been dismissed. Prayer made to afford one more

I have heard rival contentions and perused the records placed before me. I observe that the order passed by the Ld.CIT(A) is exparte as the assessee failed to appear on the dates fixed for hearing on four occasions. I also observe that assessee is an individual and the assessment for A.Y.2016-17 completed u/s. 147 r.w.s. 144B of the Act and addition of ₹10,48,100/- has been made u/s. 69A of the Act as unexplained money. Therefore, considering the facts and circumstances of the case, I deem it appropriate to afford one more opportunity to the assessee to substantiate her case before the Ld.CIT(A) and multiple grounds of appeal in the instant appeal are restored to the file of Ld.CIT(A) for necessary adjudication and to pass a speaking order as contemplated u/s. 250(6) of the Act. Needless to mention that before passing the order, Ld.CIT(A) shall grant fair opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and not to take any adjournments unless otherwise required for reasonable cause and file all the details called for by the Ld.CIT(E). Thus, impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes.