2018 (2) TMI 2080

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.... K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 24.05.2017 of CIT(A), Ghaziabad relating to assessment year 2013-14. 2. The grounds raised by the assessee are as under :- "1. That the order of Ld. CIT(A) dated 24-05-2017, passed without hearing the assessee, should be set aside on grounds of natural justice. 2. That the above order was ....

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.... to the above, no tax is liable in law on the difference between the sale price and the cost price of the land, though wrongly returned by the assessee. 7. That the appellant craves leave to modify/amend or add any one or more grounds." 3. After hearing both the sides, I find the assessee is an individual and retired from Indian Army in 1996. The assessee filed his return of income on ....

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.... he decided the appeal exparte and sustained the addition made by the Assessing Officer. 5. Aggrieved with such order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6. I have heard the rival arguments made by both the sides and perused the material available on record. It is an admitted fact that despite issue of notice, the assessee did not appear before the ld. CIT(A) fo....