2021 (4) TMI 887

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..... he absence of AR/assessee was on account of sufficient reasons. In our considered opinion the interest of justice, requires that the matters be sent back to the file of the learned AO for a fresh adjudication on merit. We expect the learned AO to decide the matter expeditiously after issuing the sufficient notice to the assessee and he shall grant the assessee sufficient opportunity to produce the evidence/document as may be advised. The assessee is also directed to present on each and every date fixed by the AO and shall not take undue date/adjournment in the matter. It is expected that the appeal shall be decided by the AO preferably within a period of 6 months from the receipt of this order. Appeals of the assessee are allowed for .....

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..... /147 of the Act by the assessing officer by determining the total assessing the assessee to the an amount of ₹ 11,61,310/- it was the case of the assessing officer that the capital gain I was earned by the assessee from the sale of his share in immovable property. Notice under section 148 was issued to the assessee for 30 March 2017, no compliance was made by the assessee and therefore the assessing officer had made the reassessment proceedings by proceeding ex parte and had taxed the long-term capital gain amount ₹ 11,61,310/- 2. Feeling aggrieved by the order passed by the assessing officer the assessee preferred an appeal before the Commissioner Howard the Commissioner had partly granted the relief to the assessee and had .....

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..... nt in the proceedings. In the present case the individual assessee are before us who had plead that the absence of AR/assessee was on account of sufficient reasons. 6. In our considered opinion the interest of justice, requires that the matters be sent back to the file of the learned AO for a fresh adjudication on merit. We expect the learned AO to decide the matter expeditiously after issuing the sufficient notice to the assessee and he shall grant the assessee sufficient opportunity to produce the evidence/document as may be advised. 7. The assessee is also directed to present on each and every date fixed by the AO and shall not take undue date/adjournment in the matter. It is expected that the appeal shall be decided by the AO pref .....

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