2020 (12) TMI 149

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.... This is an appeal filed by the assessee directed against order of the Commissioner of Wealth Tax (Appeals), Pune-11, ('CWT(A)' for short) dated 31.05.2018 for the Assessment Year 2011-12. 2. The assessee raised the following grounds of appeal : "1. The Hon. CIT(A) has erred in law and in facts is passing an ex-party appellate order u/s 18 of the Wealth Tax Act, 1957 confirming the n....

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....e case are as under : The assessee is an individual. She filed the return of wealth declaring net wealth of Rs. 27,69,600/- in response to notice u/s 16(4) of the Wealth Tax Act dated 09.08.2012. The assessment was completed by the Assessing Officer vide order dated 28.03.2014 passed u/s 16(5) of Wealth Tax Act, 1957 at a total wealth of Rs. 1,14,61,350/- before allowing the basic exemption of ....

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.... of the Wealth Tax Act. 4. Being aggrieved by the above additions, an appeal was preferred by the assessee before the ld. CWT(A). However, she had not responded to the notice of hearings issued by the ld. CWT(A) and therefore the ld. CWT(A) was forced to pass an ex-parte order. The ld. CWT(A) in the absence of any evidence in support of the exemptions claimed, confirmed the additions on merits.....