2021 (2) TMI 629

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ected against the ex parte order dated 31st January, 2019 passed by the Ld. CIT (A)- Ghaziabad relating to assessment year 2013-14. 2. Although a number of grounds have been raised by the assessee these all relate to the ex parte order of the Ld. CIT(A) in confirming the addition made by the AO amounting to Rs. 32,00,000/- and also the validity of reassessment proceedings. 2. Facts of the ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... no compliance. Therefore, the AO in the order passed u/s 147/144 of the Act completed the assessment determining the total income of the assessee at Rs. 32,00,000/- as long term capital gain which is chargeable to tax @ 20%. 2.1 Before the Ld. CIT(A), the assessee apart from challenging the addition on merit challenged the validity of the reassessment proceedings. However, since there was no c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeals submitted the assessee has mentioned correct AY for which appeal is referred i.e AY 2009-10. The same being an inadvertent mistake, kindly ignore and appeal assessment year be treated as AY 2009-10 instead of AY 2013-14." 2.1 The defect in assessment year is a non curable defect. Moreover the appeal is delayed by more than 4 months. The appeal suffers non curable defect, e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....same summarily rejected the appeal as defective and further observing that there is delay of more than four months in filing of the appeal. No opportunity whatsoever has been given by the Ld. CIT(A) to the assessee about the delay in filing of the appeal. Considering the totality of the facts of the case and in the interest of justice I deem it appropriate to restore the issue to the file of the L....