Kona Shanthi Kumari Vs Assessment Unit (ITAT Visakhapatnam)
ITAT Visakhapatnam remitted the matter since addition confirmed by CIT(A) by passing ex-parte order as assessee didn’t appeared nor complied to the notices. Accordingly, matter remitted back for fresh consideration.
Facts- Assessee is an individual and has not filed her return of income for the A.Y. 2018-19. AO observed that assessee has purchased 2.66 Acres of immovable property for a consideration of Rs. 13,50,000/- by way of cash and assessee failed to explain the sources, the sum of Rs. 13,50,000/- remains unexplained. Thus, AO completed assessment proceedings by determining the income of the assessee at Rs. 13,50,000/-. CIT(A) dismissed the appeal. Being aggrieved, the present appeal is filed.
Conclusion- Held that even though Ld.CIT(A) provided opportunity on several occasions, assessee could not appear nor complied to the notices issued. Considering the submissions of the Ld.AR and totality of facts and keeping in view the additions / disallowance made by the Assessing Officer, I am of the view that assessee should be given one more opportunity of being heard. Therefore, considering the facts and circumstances of the case and in order to meet the principles of natural justice, I am of the view that it is a fit case to remit the matter back to the file of the Ld. CIT(A) for fresh consideration and the assessee is directed to cooperate with the proceedings before the Ld. CIT(A) and in turn Ld. CIT(A) call for remand report, if necessary, and dispose off the case on merits.
