RAJENDARA KUMAR DHAR,NEW DELHI vs. INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, NEW DELHI

At the very outset, we find that the assessment has been made ex parte and the ld. CIT(A) has followed suit by confirming the action of the Assessing Officer.

Before us, the ld AR of the assessee submitted that there no compliance by the assessee before the AO on account of the fact that [A.Y 2017-18] Shri Rajendra Kumar Dhar the assessee is a non-resident and was residing outside India and he did not receive any notices. It is the say of the ld AR that in absence of the assessee response, the AO made an assessment u/s 144 ex-parte.

Per contra, the ld DR relied on the orders of the AO and the CIT(A).

We have heard the rival submissions and have perused the materials on record. In the above factual matrix of the instant case, we are of the considered view that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. Assessing Officer.

The Assessing Officer is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities. allowed for statistical purposes.