MR. ARUN SEHGAL,NEW DELHI vs. ACIT, NEW DELHI

This appeal by the assessee is directed against the order passed by the CIT(A) on 30.3.2015 in relation to the assessment year 2002-03.

Shorn of unnecessary details, it is observed that the instant assessment order in this case was passed u/s 254 read with section 144 of the Act, giving effect to the directions given by the Tribunal restoring certain issues to the file of AO. It can be seen from the assessment order itself that the assessee remained unrepresented throughout the proceedings which led to the passing of an ex parte order u/s 144 of the Act. The ld. AR stated that the assessee was unable to attend the assessment proceedings for certain reasons beyond his control. We are satisfied with such reasons. Under these circumstances and without going into the merits of the additions, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of AO for a denovo adjudication and the passing of the assessment order u/s 254 of the Act giving effect to the directions given by the tribunal in the earlier round.

In the result, the appeal of the assessee is allowed for statistical purposes.