TMI Blog2020 (5) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... nd vital facts while passing the impugned order. Therefore, though the assessee has not explained any plausible reason for non-appearance before the Tribunal, however, even if the impugned order is recalled for giving an opportunity to the assessee, no purpose will be served and it will be only an empty exercise as certain crucial facts have not been brought on record which requires to be verified by conducting a proper enquiry at the level of the A.O. Hence, in the facts and circumstances of the case, we do not find any merit in this Misc. application of the assessee and the same is hereby dismissed. - M.A. No. 11/JP/2020 (Arising out of ITA No. 1340/JP/2018) - - - Dated:- 8-5-2020 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh hearing. IN support of his contention, he has relied upon the decision of the Hon ble Delhi High Court in the case of CIT Vs Ansal Housing and Construction Ltd. 274 ITR 131 (Del) as well as decision of the Hon ble Punjab Haryana High Court in the case of CIT Vs Gheru Lal Bal Chand 269 ITR 386 and submitted that the Hon ble High Court has held that when the assessee has explained a valid reason for non-appearance then even if the matter was decided on merit by an ex parte order, setting aside such an ex parte order on the ground explained by the assessee for non-attendance of hearing is justified. Thus, the ld AR has contended that the impugned ex parte order may be recalled for giving an opportunity to the assessee of hearing. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposal in para 2 of the impugned order as under: 2. None has appeared on behalf of the assessee respondent despite the notice sent through the AO was duly served on the assessee as per the acknowledgement and report of the AO. We further note that since beginning the assessee has not been appearing despite the notices issued, therefore, in the facts and circumstances when the notice was duly served upon the assessee as per the acknowledgement of the assessee and nobody has appeared on behalf of the assessee, we proposed to hear and dispose off the appeal of the revenue ex parte. Thus, it is clear that since beginning, the assessee was not appearing before the Tribunal despite notices issued through RPAD. Thereafter the Tribunal di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 at the time of filing of Misc. application, therefore, there was no authorization prior to 27/01/2020. Even otherwise, the assessee has not pointed out the mistake in the impugned order on account of non-consideration of any material or relevant fact which could have influenced the finding of the Tribunal. The Tribunal remanded the matter to the record of the A.O. for conducting a fresh enquiry and for giving an opportunity of hearing to the assessee and then deciding the issue afresh in para 4 of the impugned order as under: 4. Having considered the submissions of the ld. D/R and going through the orders of the authorities below, we find that during the assessment proceedings, the AO granted as many as 20 opportunities to the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hare in the alleged ancestral land are also not available on record. It is also not clear from the record whether the assessee was having the share in the ancestral property to the extent of 19.20 bigha. Further, not executing the sale deed and registration with the authorities even after the expiry of such a long time creates a genuine doubt about the transaction. Therefore, the genuineness of the claim has not been established with verifiable documentary evidence. It is also a relevant fact that the alleged purchaser of the land being a Sikkimese, is exempt from Income tax as per section 10(26AAA) of the IT Act. Therefore, the possibility of using the name of such a person as a device to evade the tax cannot be ruled out. Accordingly, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the alleged transaction of transfer of the land by the assessee is without any proper title document as no document was registered, therefore, the Tribunal finally remanded the matter to the record of the A.O. to verify the status of the said property owned by the assessee and the alleged transfer in favour of the native of State of Sikkim who is exempt from income tax as per Section 10(26AAA) of the Act. There is no quarrel that if an ex parte order is passed without hearing the respondent/assessee then if the assessee has explained the reason for non-appearance to the satisfaction of the Tribunal then the Tribunal should recall the order to give an opportunity of hearing to the assessee and decide the appeal afresh after considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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