SANJAY KUMAR,GREATER NOIDA vs. ITO, WARD- 3(3), NOIDA

This appeal filed by the assessee is directed against the order dated 30.05.2017 of CIT(A)- I, Noida relating to assessment year 2008-09.

None appeared on behalf of the assessee at the time of hearing. Therefore, the appeal is being decided on the basis of material available on record and after hearing the ld. DR. 3. Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 30.09.2008 declaring total income of Rs.9,67,174/-. Since there was no appearance despite service of statutory notice, the Assessing Officer completed the assessment u/s 144 r.w.s. 147 determining the total income at Rs.17,36,174/-.

Since there was non-compliance before the ld. CIT(A) also he dismissed the appeal filed by the assessee holding that the assessee is not interested in prosecuting the appeal and no purpose is served by keeping the appeal pending.

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

After considering the statement of facts mentioned in the appeal memo and considering the fact that ex-parte order has been passed by the Assessing Officer and the ld. CIT(A), I, in the interest of justice, deem it proper 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 with evidence to his satisfaction regarding the return of income filed. The assessee is also hereby directed to appear before the Assessing Officer and file a copy of this order within 30 days from the date of receipt of the same with request to him to issue statutory notices as per law for early completion of the assessment. The grounds raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on this 27th February, 2018.