MANISH KUMAR SINGHAL,GHAZIABAD vs. ITO WARD 2(1)(4), GHAZIABAD

None appeared on behalf of the assessee despite service of notice. I, therefore, deem it proper to dispose of the appeal on the basis of the material available on record and after hearing the ld. DR.

The assessee in the various grounds of appeal has challenged the order of the CIT(A) in confirming the various additions made by the Assessing Officer in the order passed u/s 144 of the IT Act.

Facts of the case, in brief, are that the Assessing Officer, on the basis of the information received that the assessee has deposited cash in his bank accounts amounting to Rs.29,75,500/- during the year under consideration, reopened the assessment u/s 147 of the IT Act after obtaining approval u/s 151 of the IT Act. The notice u/s 148 dated 30th March, 2017 was issued and served on the assessee.

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

I have heard the ld. DR and perused the material available on record. It is an admitted fact that due to the non-appearance of the assessee either before the Assessing Officer or before the CIT(A), both have passed ex parte orders. Considering the totality of the facts of the case and in the interest of justice, I deem it appropriate to restore the issue to the file of the Assessing Officer with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the Assessing Officer and substantiate his case by filing the requisite documents, failing which, the Assessing Officer is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 31. 07.2019.