TMI Blog2022 (3) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment proceedings by filing the requisite details and without seeking any adjournment under any pretext, failing which the AO is at liberty to pass appropriate order as per law - Appeal filed by the assessee is allowed for statistical purposes. - ITA No. 3452/Del/2019 - - - Dated:- 18-2-2022 - SHRI R.K. PANDA, ACCOUNTANT MEMBER For the Appellant : Rajesh Mahna, Advocate For the Respondents : Om Parkash, Sr. DR ORDER This appeal filed by the assessee is directed against the order dated 27th February, 2019 of the CIT(A)-24, New Delhi, relating to Assessment Year 2009-10. 2. Facts of the case, in brief, are that the assessee is an individual and derives income from house property, business income and long-term ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve on or before 07.03.2016 at 12:00 Noon and to show cause as to why the additions may not be made to your total income as they remained unverified. This may please be treated as FINAL OPPORTUNITY. 3. In compliance to the statutory notices, the assessee filed the return of income on 7th March, 2016 and filed the computation of income. Despite a number of opportunities granted by the AO to substantiate the long-term capital gain earned by the assessee and substantiate the various deductions claimed, the assessee failed to appear before him for which the AO completed the assessment u/s. 144/147 of the Act determining the total income at ₹ 17,56,670/-. 4. In appeal, the Ld. CIT(A) upheld the addition made by the AO and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submitted that due to situation beyond the control of the assessee she could not appear before the AO for which an ex-parte order has been passed. He submitted that in the interest of justice the assessee should be given an opportunity to substantiate her case. Further, the AO, while completing the assessment has not allowed the indexed cost of improvement as claimed by the assessee. Referring to the copy of the assessment order, he submitted that the case was taken up for assessment on 9th February, 2016 by issuing a notice for submission of information by 17th February, 2016. This shows that the case was taken up at the fag end of the financial year 2015-16 by the end of which the assessment was to be barred by limitation. This shows t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the AO with a direction to grant one final opportunity to the assessee to substantiate her case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the AO and cooperate in early completion of the assessment proceedings by filing the requisite details and without seeking any adjournment under any pretext, failing which the AO is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purpose. 9. In the result, the appeal filed by the assessee is allowed for statistical purposes. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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