The Tax Publishers2021 TaxPub(DT) 0478 (Del-Trib)

INCOME TAX ACT, 1961

Section 250(6)

Due to non-appearance of assessee before CIT(A), she passed the ex-parte order sustaining the various additions made by AO for the assessment years 2013-14 and 2014-15, therefore, it would be proper to restore the issues to CIT(A) with the directions to grant one final opportunity to assessee to substantiate his case and decide the appeal as per fact and law.

Appeal [CIT(A)] - Ex-parte order - No sufficient opportunity granted by CIT(A) for hearing of the case -

Assessee was engaged in legal profession. AO completed the assessment by making addition on account of undisclosed long-term capital gain and on account of enhanced compensation for assessment year 2013-14. Similarly, he made addition on account of undisclosed LTCG and being enhanced compensation for assessment year 2014-15. However, despite issuance of statutory notices, assessee did not appear before CIT(A) for which CIT(A) in the common ex-parte order passed by her sustained the additions made by AO. Held: Due to non-appearance of assessee before CIT(A), she passed the ex-parte order sustaining the various additions made by AO for both the years. Considering the totality of the facts of the case and in the interest of justice, it would be proper to restore the issues to CIT(A) with directions to grant one final opportunity to assessee to substantiate his case and decide the appeal as per fact and law. Assessee was also directed to appear before CIT(A) and substantiate his case.

Followed:CIT v. B.N. Bhattachargee & Anr. (1979) 118 ITR 461 (SC) : 1979 TaxPub(DT) 1026 (SC), Estate of Late Tukojirao Holkar v. CWT (1997) 223 ITR 480 (MP) : 1997 TaxPub(DT) 244 (MP-HC)<./i> and CIT v. Multiplan India (Private) Ltd. (1991) 38 ITD 320 (Del-Trib) : 1991 TaxPub(DT) 1420 (Del-Trib).

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2013-14 & 2014-15



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