2020 (6) TMI 205

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..... rred on facts and in law in not deciding the ground of appeal on merits and thereby upholding the order of AO. 3. The assessee craves to amend, alter and modify any of the grounds of appeal. 4. Necessary cost be awarded to the assessee." 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. The ld AR of the assessee has submitted that the ld. CIT(A) has passed impugned order ex parte without affording a reasonable and appropriate opportunity to the assessee. He has further submitted that the assessee is a farmer and more than 70 years old. There is a capital gain arising from sale of capital asset. However, the assessee has utilized the sale consideration in constr .....

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..... the appellant by fixing the hearing on 16-01-2019, 18-02-2019, 15-05-2019 and 18-06-2019. No one attended. Opportunity of being heard is central to any adjudication process but that does not absolve the appellant from non attendance and submission of evidences in support of ground of appeal despite repeated and several notices sent and served and not responded. An adjudication proceeding cannot be held in abeyance indefinitely on account of non attendance of the appellant or his AR. In this case the continued non responsive attitude of the appellant has left no option before me but to decide the appeal on the basis of evidences on record. It is also. to be kept in mind that even during assessment proceedings no one attended before the A.O. .....

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..... ot be denied without verification of the fact of utilization of the sale consideration for construction of the house. Since it is a case of non-filing of return of income and the A.O. has issued notice U/s 148 of the Act for assessing the capital gain in the hands of the assessee, therefore, there is no bar in claiming the deduction U/s 54F of the Act against the capital gain proposed to be taxed by the A.O. in the proceedings U/s 147 of the Act. Hence, the issue of deduction U/s 54F of the Act is required to be considered and decided after considering the facts of utilization of sale proceed in construction of new residential house. Therefore, in the substantial interest of justice, we set aside the matter back to the record of the A.O. f .....

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