MEENA BAJAJ,DURGAPUR vs. ITO, WARD - 1(1), DURGAPUR, DURGAPUR

This appeal by assessee is arising out of order of CIT(A), Durgapur vide appeal No. 55/CIT(A)/DGP/2009-10 dated 26.04.2011. Assessment was framed by ITO, Ward-1(1), Durgapur u/s. 143(3) of the Income-tax Act, 1961(hereinafter referred to as the “Act”) for AY 2007-08 vide his order dated 10.12.2009.

At the out set, the delay of two days in filing of this appeal, is fairly conceded to be condoned by the learned DR. On a careful perusal of the order under appeal, we found that since the assessee failed to avail the five opportunities given to her, learned CIT(Appeals) proceeded with the matter exparte and since there is no documentary evidence supporting the contention of the assessee either before the Assessing Officer or before him, learned CIT(Appeals) found it difficult to interfere with the order of assessment. Learned AR submits before this Tribunal that one more opportunity may be given to the assessee to prove her case and get the tax liability adjudicated on merits. Since all our endeavour is to see that the just tax liability is adjudicated basing on the documentary evidence producible by the assessee, and since no immense prejudice is going to be caused to the Revenue by allowing an opportunity to the assessee in this regard, we find it just and proper to set aside

Appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 18.11.2016 Sd/- Sd/- (P. M. Jagtap) (K. Narasimha Chary) Accountant Member Judicial Member