This appeal filed by the Assessee is directed against the ex-parte Order Dated 27.11.2019 of the Ld. CIT(A)-12, New Delhi, relating to the A.Y. 2011-2012.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES “SMC” : DELHI
[THROUGH VIDEO CONFERENCING]
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
Assessment Year 2011-2012
Ms. Vanita Chopra,
Ashok Vihar, Phase-I,
New Delhi – 110 052.
The Income Tax Officer,
For Assessee : Shri Ved Jain, Advocate
For Revenue : Shri R.K. Gupta, Sr. D.R.
Date of Hearing : 02.09.2021
Date of Pronouncement : 02.09.2021
Facts of the case, in brief, are that the assessee is an individual. The case of the assessee was reopened on the basis of the AIR information received that she has sold a property for Rs.41,06,000/- registered with Sub-Registrar- VI-A, Pitampura, Delhi during the F.Y. 2010-2011 relevant to the A.Y. 2011-2012 and has not filed her return of income for the impugned assessment year. Although notice under section 148 of the I.T. Act, 1961 was issued to the assessee on 26.03.2018.
2. Since the assessee did not respond to the statutory notices issued by the A.O, the A.O. in the ex-parte Order passed under sections 147/144 of the I.T. Act, 1961 determined the total income of the assessee at Rs.41,06,000/-.
3. The assessee is also hereby directed to appear before the A.O. without seeking any adjournment under any pretext, failing which, the A.O. is at liberty to pass appropriate Order as per Law. I hold and direct accordingly. Grounds raised by the assessee are accordingly allowed for statistical purposes.
4. In the result, appeal filed by the assessee is allowed for statistical purposes.
Please find attached the enclosed file for the full judgement