MOHINDER SINGH,MALERKOTLA vs. ITO, W-1, MALERKOTLA

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee

against the order dated 5.12.2017 of the Commissioner of Income

Tax(A)-2, Ludhiana [hereinafter referred to as ‘CIT(A)’] dismissing

the appeal of the assessee agitating therein the additions made by the

Assessing officer in the assessment proceedings carried out u/s 144

/147 of the Income-tax Act, 1961 (in short 'the Act') vide order dated

21.12.2016

attention to the impugned orders of the lower authorities and has

submitted that the assessment order as well as the impugned order of

ITA No. 133/Chd/2018- Sh. Mohinder Singh, Malerkotla

2 the CIT(A) are ex-parte orders. Ld. Counsel for the assessee has

further invited our attention to the medical report of the assessee

placed at pages 50 to 67 of the paper book to submit that the

assessee has been suffering from ‘Depressive Psychosis’. He has

submitted that since the assessee was in the state of depression, he

did not accept the notices issued by the Assessing officer and further

that there was a delay in filing the appeal before the CIT(A) because

of this reason only. However, the Ld. CIT(A) refused to condone the

delay in filing the appeal. He, therefore, has submitted that the

assessee may be given opportunity to properly present his case before

the lower authorities.

the Assessing officer.

assessee has reasonably explained his failure to appear before the

lower authorities. In our view, the interest of justice will be well

served if the assessee is given an opportunity to present his case

before the lower authorities. Accordingly, the impugned order of the

Ld. CIT(A) is hereby set aside and the matter is restored to the file

of the Assessing officer for assessment afresh, in accordance with

law. The assessee is directed to appear promptly either personally or

though counsel as and when called for by the Assessing officer and

will furnish necessary details as may be required by the Assessing

officer for framing the assessment. Needless to say that the

ITA No. 133/Chd/2018- Sh. Mohinder Singh, Malerkotla

3 Assessing officer will give proper opportunity to the assessee to present his case. With the above observations the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 01.08.20189

Sd/- Sd/- (B.R.R.KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 01.08.2018 Rkk Copy to: • The Appellant • The Respondent • The CIT • The CIT(A) • The DR