RAMA RANI W/O JOGINDER SINGH,PANIPAT vs. ITO WARD -5, PANIPAT

The assessee in the various grounds of appeal has challenged the ex-parte order passed by the CIT(A) without deciding the issue on merit and thereby sustaining the addition made by the AO.

Facts of the case, in brief, are that the assessee is an individual and had filed her return of income on 20.10.2011 declaring total income of Rs. 1,54,800/-. The case of the assessee was reopened u/s 147 of the I.T. Act on the ground that assessee has not disclosed the capital gain on sale of immovable property in cash for a net consideration of Rs. 4,31,000/-. Notice u/s 148 was accordingly issued. The assessee in response to the same filed the copy of the return already filed declaring taxable income of Rs. 1,54,800/-. The AO in the order passed u/s 143(3)/147 of the Act determined the total income of the assessee at Rs. 9,75,319/-, wherein he made addition of Rs. 2,20,519/- on account of long term capital gain and Rs. 1 lakh and Rs. 5 lakh respectively being unexplained cash deposit in the bank account. Since, there was no compliance from the side of the assessee, the Ld. CIT(A), in the ex-parte order passed by her dismissed the appeal filed by the assessee.

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

The Ld. Counsel for the assessee submitted that Ld. CIT(A) has passed the ex-parte order and has not decided the appeal on merit. He submitted that in the interest of justice, the matter may be restored to the file of the CIT(A) and the assessee be given an opportunity of being heard.

The Ld. DR on the other hand, heavily relied on the order of the CIT(A).

After hearing both the sides, I find that the Ld. CIT(A) in the instant case, has dismissed the appeal filed by the assessee due to non-appearance and has not decided the appeal on merit. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of CIT(A) with a direction to grant one final opportunity to the assessee to substantiate her case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) without seeking any adjournment under any pretext failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. The grounds raised by the assessee are accordingly allowed for statistical purposes.