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Judgment
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 24.03.2015 by Ld. Commissioner of Income Tax (A), Faridabad [“Ld.CIT(A)”] in Appeal No. 97/14-15 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 07.03.2014 passed u/s 143(3) of the Act pertaining to Assessment Year 2011-12.
Heard the contentions of both parties and perused the material available on record. At the outset, it is observed that Ld.CIT(A) has decided various Grounds of appeal wherein Ld.CIT(A) observed that assessee has failed to file any submissions in support of the Grounds of appeal taken therefore, Ld.CIT(A) has left with no other option but to confirm the additions made by the AO. Ld. AR requested that if one opportunity is granted to the assessee, the assessee would be in a position to cooperate before the ld. CIT(A). Ld. Sr DR opposed the prayer of the ld. AR of the assessee. It was his submission that the assessee has not bothered to cooperate before the ld. CIT(A) and one more opportunity if provided, that would not be fair on the part of the revenue.
In view of above, in order to render substantiate justice, provided many opportunities to the assessee however, the assessee did not submit any written submissions/reply. It was submitted in this backdrop that the ld. CIT(A) proceeded to dispose of the appeals filed by the assessee by confirming the additions made by the AO in the assessment orders. It is true that the assessee also did not comply with the notices issued by ld. CIT(A) and did not file the requisite details/documents to support her claims. Under these facts and circumstances and in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for fresh adjudication on merit in accordance with law after giving opportunities to the assessee. With these directions, Ground of appeal No.2 raised by the assessee is allowed for statistical purposes.
Since we have already allowed Ground of appeal No.2 of the assessee for statistical purposes, the other Grounds of appeal raised by the assessee became academic hence, not adjudicated.
In the result, appeal of the assessee is allowed for statistical purposes.