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Income Tax Appellate Tribunal, DELHI BENCH :G: DELHI
Before: SHRI C.M. GARG & SHRI GIRISH AGRAWAL
O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of learned Commissioner of Income-tax(Appeals)-13, New Delhi, Appeal No. 346/17- 18 dated 25.01.2019 against the order under Section 147/144 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 26.12.2017 passed by ITO, Ward-38(4), New Delhi for the assessment year 2010-11.
Before us, none appeared on behalf of the assessee. However, on perusal of the orders of both, learned Assessing Officer and learned Commissioner of Income-Tax(Appeals), we note that they have been passed ex parte qua the assessee. With the assistance of learned Sr. DR, we are inclined to take up the matter ex parte qua the assessee, by considering the material on record.
Brief facts as noted from the impugned orders are that case of assessee was reopened under Section 148 since she had not filed income tax return for the year under consideration and had purchased property for a consideration of Rs.53,00,000. In order to make inquiry on this purchase transaction, learned Assessing Officer issued notice under Section 142(1) on several occasions which remained unattended. Only on one occasion, CA Govind Kumar attended and filed a letter dated 07.12.2017 along with agreement to sell and sought adjournment.
Thereafter, nobody attended nor any application for adjournment was filed. Owing to non-compliance by the assessee, learned Assessing Officer proceeded to complete the assessment by making an addition of Rs.55,12,000 in respect of purchase of immoveable property by treating it as unexplained investment under Section 69 of the Act. Aggrieved assessee went in appeal before the learned Commissioner of Income- Tax(Appeals).
Learned Commissioner of Income-Tax(Appeals) disposed of the appeal and confirmed the addition made by the learned Assessing Officer
Savita, Delhi- AY: 2010-11 by noting that none attended to explain or challenge the finding of the learned Assessing Officer. Aggrieved, assessee is in appeal before the Tribunal.
Considering the above stated facts and material on record, in the interest of justice and fair play, we find it proper to remit the matter back to the file of the learned Assessing Officer for de novo assessment by giving reasonable opportunity of hearing to make her submission in support of her claim. Assessee is also directed to be diligent to attend the date of hearings fixed by the learned Assessing Officer and make the required submission, failing which learned Assessing Officer may proceed to complete the assessment in accordance with the provisions of the law. Accordingly, ground taken by the assessee is allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical 6. purposes.
Order is pronounced in the open court on 11.09.2023.