Where the order is passed ex parte making an addition of Rs. 6 Lacs, the case is remanded back to CIT(A) directing it to provide final opportunity of being heard to the assessee

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Crux : Where the order is passed ex parte making an addition of Rs. 6 Lacs, the case is remanded back to CIT(A) directing it to provide final opportunity of being heard to the assesse. ​​ 

 

Case Details : Vipul vs ITO  ​​​​ ITA 5897/Del/2018 (Order dated 11.12.2019)

 

In Favour of –ASSESSEE

 

Facts of the Case – AY 2010-11

 

  • The case of the assessee was reopened u/s. 147 of the IT Act by recording reasons and notice u/s. 148 was issued on 29.03.2017.

  • The case was reopened on the ground that assessee had deposited cash of Rs. 6 lacs in his bank account during the financial year 2009-10.

  • The AO completed the assessment u/s. 143 (3) / 147 by making the addition of Rs. 6 lacs on the ground that assessee could not explain the deposit of cash in his bank account by producing requisite evidence to his satisfaction.

  • Since, the assessee did not appear before the CIT(A), the Ld. CIT(A) in the exparte order passed by him, upheld the action of the AO.

​​ Findings &Discussions: ​​ 

 

  • After considering the totality of the facts of the case and in the interest of justice, it is deemed​​ proper to restore the issue to the file of the​​ CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law.​​ 

  • The assessee is also hereby directed to appear before the CIT(A) and explain his case failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law.

Conclusion:​​ 

 

Thus​​ the grounds raise by the assessee are allowed for statistical purposed.`

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