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2021 (10) TMI 648 - AT - Income TaxReopening of assessment u/s 147 - ex-parte order passed by CIT-A - assessee has made cash deposit in his savings bank account maintained with Oriental Bank of Commerce, Janak Puri and the assessee has not offered any explanation regarding the source of the same - CIT(A) passed the ex parte order on the ground that despite five opportunities granted by the CIT(A), the assessee did not appear before him to substantiate his case - submission of assessee that there was no notice issued u/s 143(2) of the Act before completing the assessment u/s 144/147 of the IT Act despite the assessee filed the return of income in response to the notice u/s 148 - HELD THAT:- As the submissions made by the assessee before the Tribunal were not submitted before the CIT(A) and the CIT(A) has passed an ex parte order since the assessee did not appear before him despite five opportunities granted by the CIT(A). Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue back to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case - Appeal filed by the assessee is allowed for statistical purposes.
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