VINEET BHARDWAJ,FARIDABAD vs. ITO WARD - 2(5), FARIDABAD

Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the Ld. CIT(A) in confirming the additions made by the A.O.

2 ITA.No.6914/Del./2019 Sh Vineet Bhardwaj, Faridabad. 3. None appeared on behalf of the assessee, despite issue of notice. Therefore, this appeal is being decided on the basis of the material available on record and after hearing the Ld. D.R.

The facts, in brief, are that the assessee is an individual and had filed his return of income on 03.08.2016 declaring total income of Rs.3,69,250/-. The case of the assessee was selected for limited scrutiny to verify the source of the cash deposited in the bank account. The A.O. completed the assessment under section 143(3) on 23.12.2018 determining the total income of assessee at Rs.21,38,670/- wherein he made addition of Rs.17,69,420/- on account of long term capital gains. Since the assessee did not appear before the Ld. CIT(A), the Ld. CIT(A) in the ex-parte order passed by him dismissed the appeal filed by the assessee.

Aggrieved with such Order of the Ld. CIT(A), the assessee is in appeal before the Tribunal.

I have heard the Ld. D.R. and perused the record. It is an admitted fact that A.O. completed the assessment under section 143(3) determining the total income of the assessee at Rs.21,38,670/- wherein he made addition of Rs.17,69,420/- on account of long term capital gains. I find since the assessee did not appear before the Ld. CIT(A) despite number of opportunities granted and the assessee was seeking adjournments from time to time and did not appear before him on the last occasion, the Ld. CIT(A) was constrained to pass the ex-parte order dismissing the appeal filed by the assessee for want of details. Considering the totality of the facts and circumstances of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his claim and decide the issue as per fact and Law and pass a speaking order on merit. The assessee is also hereby directed to appear before the Ld. CIT(A) and substantiate his case without seeking any adjournment under any pretext, failing which, the Ld. CIT(A) is at liberty to pass appropriate orders

In the result, appeal of the Assessee is allowed for statistical purposes.