2021 (4) TMI 887

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....m, Sr. D.R. ORDER Per Laliet Kumar, JM Present appeal is being filed by the assessee feeling aggrieved by the order passed by the CIT Appeal against the order dated 30/11/2018 following grounds: Grounds of Appeals I. That the appellant denies his liability of Rs. 5,77,556,.00 imposed vide Assessment order dated 24.11.2017 passed U/s. 147/144 of Income Tax Act, 1961. II. ....

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.... case, as per the AR the assessment was completed under section 144/147 of the Act by the assessing officer by determining the total assessing the assessee to the an amount of Rs. 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 2....

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....mand report received from the assessing officer. It was submitted that the matter is required to be remanded back to the file of the assessing officer for the purpose of the appreciation of fact and deciding the issue on merit afresh. 4. The above said proposition was confronted to the ld. Dr, he had submitted that though the assessing officer had passed the order ex-parte order however an oppo....

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....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....