Shiv Shankar Sharma, 14, A/B, Chander Vihar, Mandawali Fazalpur, Delhi. Vs. ITO, Ward-36(3), New Delhi.
September, 17th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : G : NEW DELHI
BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM
Assessment Year : 2007-08
Shiv Shankar Sharma, Vs. ITO,
14, A/B, Chander Vihar, Ward-36(3),
Mandawali Fazalpur, New Delhi.
Assessee By : Shri Dev Raj Sharma, Advocate
Department By : Smt. Rashmita Jha, ACIT
Date of Hearing : 15.09.2015
Date of Pronouncement : 16.09.2015
PER R.S. SYAL, AM:
This appeal by the assessee is directed against the order passed by
the ld. CIT(A) on 25.1.2013 in relation to the assessment year 2007-08.
2. Assessment in this case was completed u/s 144 of the Act, making
addition of Rs.10,32,000/- by treating the cash deposited in bank account
as unexplained. The assessee did not participate in the proceedings
before the ld. CIT(A), who dismissed the appeal of the assessee.
3. We have heard the rival submissions and perused the relevant
material on record. The ld. AR explained the reasons which led to the
non-appearance of the assessee before the authorities below. We are
satisfied with the same. Under these circumstances, we are of the
considered opinion that the ends of justice would meet adequately if the
impugned order is set aside and the matter is restored to the file of the
AO. We order accordingly and direct him to frame the assessment
afresh as per law, after allowing a reasonable opportunity of being heard
to the assessee.
4. In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 16.09.2015.
[C.M. GARG] [R.S. SYAL]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated, 16th September, 2015.
Copy forwarded to:
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.