Sardarbhai Ramsangbhai Dhuliya Rajkamal Society Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that passing of ex-parte order by CIT(A) without adjudicating issues on merits, such order is not sustainable in the eyes of law keeping in view provisions of Section 250(6) of the Income Tax Act.
Facts-
The assessee is a retired government employee. The information was available in the ITS data that the assessee had made cash deposits to the tune of Rs.14,46,320/- in time deposit scheme in the Bank of India and commission income of Rs. 19,990/-was received from PACL India Ltd. Accordingly, the case of the assessee was reopened by the AO, and notice u/s. 148 dated 28.03.2018 was issued by the A.O. to the assessee.
The assessee failed to furnish return of income with the A.O. in response to notice u/s. 148 , as well no return of income was filed u/s. 139 of the Act. The assessee did not comply with the notices issued by the A.O. Accordingly, the assessment was finalized by the A.O. u/s. 144 r.w.s. 147 of the Act, vide reassessment order dated 29.12.2018.
CIT(A) dismissed the appeal of the assessee ex parte in limine wherein reassessment order passed by the AO was confirmed/upheld by the Ld. CIT(A). Being aggrieved, the present appeal is filed.
