SMT NAYANA D NIMKAR,PUNE vs. DCIT, CIRCLE-13, PUNE, PUNE

Briefly, the facts of the case are as under : The appellant is an individual deriving income from Salary, House Property, Business/Profession, Capital Gain and Income from Other Sources. The Return of Income for the A.Y. 2017-18 was filed on 05.08.2017 declaring total income of Rs.2,14,07,360/-. Against the said return of income, the assessment was completed by the Assessing Officer (AO) vide order dated 31.12.2019 at a total income of Rs.2,36,75,693/-. While doing so, the AO disallowed the expenses amounting to Rs.22,68,333/- shown by the assessee as co-seller on account of sale of property at Mumbai.

Aggrieved by the above assessment order, an appeal was filed before the CIT(A)/NFAC who after reproducing the remand report of the AO chose to dismiss the appeal in limine without discussing anything on merits.

Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal.

We heard the rival submissions and perused the material on record. We find the ld. CIT(A) without discussing anything on merits of the controversy of the addition made on account of sale of property, simply dismissed the appeal in limine, which is contrary to settled position of law. It is a trite law that the CIT(A) should have dealt with the merits of the issues in appeal, even in the case of an ex-parte order.

In the result, the appeal filed by the assessee stands partly allowed for statistical purpose.