2016 (7) TMI 1595 - AT - Income Tax

Ex parte order passed by the tribunal - HELD THAT - Assessment order was passed u/s 144 determining total income at ₹ 56.44 lac as against the returned income of Rs.Nil. The impugned order also came to be passed ex parte. The ld. AR has advanced reasons for the absence of the assessee before the authorities below, with which we are satisfied. Resultantly, the impugned order is set aside and the matter is restored to the file of AO for fresh decision after allowing an opportunity of being heard to the assessee. The ld. AR has undertaken to extend full cooperation to the AO in such fresh proceedings.

Summary

The appeal filed by the assessee against the order passed by the CIT(A) for the assessment year 2007-08 was allowed by the ITAT Delhi. The assessment order passed u/s 144 was set aside, and the matter was restored to the file of AO for fresh decision after giving the assessee an opportunity to be heard. The appeal was allowed for statistical purposes. (Case Citation: 2016 (7) TMI 1595 - ITAT DELHI)