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2018 (2) TMI 2080 - ITAT DELHIEx-parte order passed by CIT-A - Addition applying provisions u/s 50C - HELD THAT:- It is an admitted fact that despite issue of notice, the assessee did not appear before the ld. CIT(A) for which he passed the exparte order sustaining the addition made by the AO. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(A) with a direction to give one final opportunity to the assessee to substantiate his case. CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. The assessee is also hereby directed to appear before the ld. CIT(A) and not to seek any adjournment failing which ld. CIT(A) is at liberty to pass appropriate order as per law. Appeal filed by the assessee is allowed for statistical purposes.
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