CHANDER YADAV,NOIDA vs. ITO, NOIDA

Although a number of grounds have been raised by the assessee, they all relate to the ex parte order of the CIT(A) in dismissing the appeal filed by the assessee and thereby upholding the various additions made by the Assessing Officer.

Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 2nd March, 2012 declaring the total income at Rs.1,56,730/-. The case of the assessee was selected for scrutiny and statutory notices u/s 143(2) and 142(1) were issued from time to time. However, there was no compliance from the side of the assessee for which the Assessing Officer completed the assessment u/s 144 of the Act and made various additions to the total income of the assessee and determined the total income at Rs.20,93,870/-, Since despite service of notice, nobody appeared before the CIT(A), the ld.CIT(A), in the order passed by him, sustained the various additions made by the Assessing Officer.

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

I have heard the rival arguments made by both the sides and perused the material available on record. It is an admitted fact that the Assessing Officer as well as the CIT(A) have passed ex parte orders. Although the ld.CIT(A) has decided the issue on merit, however, the assessee has not been heard as the assessee did not participate in the appeal proceedings. 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 more 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 filing the requisite details, 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.