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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : NEW DELHI
Before: SHRI R.S. SYAL
ORDER This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) on 30.12.2013 in relation to the assessment year 2008-09.
None appeared on behalf of the assessee. Therefore, I proceed to adjudicate the appeal ex parte qua the assessee.
The first two grounds of the assessee’s appeal are against not providing adequate opportunity by the AO and the ld. CIT(A).
I have heard the ld. DR and perused the relevant material on record. It is observed that not only the impugned order is ex parte, but the assessment order has also been passed u/s 144. It is discernible that a high pitched assessment has been made by inter alia, adding the entire amount of creditors, which has been affirmed in the first appeal. In my opinion, the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of the AO for making a denovo assessment. I order accordingly. It is made clear that if the assessee still remains elusive and non-cooperative, the AO will be at liberty to draw adverse inference.
In the result, the appeal is allowed for statistical purposes.