IN INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY, JUDICIAL MEMBER ITA No.513(Asr)/2015 Assessment year:2006-07 PAN :ABAPK1857F Smt. Balwinder Kaur, vs. Income Tax Officer, W/o Sh. Ranjit Singh Ward III(3), Jalandhar. 38, Civil Line, Jalandhar (Appellant) (Respondent) Appellant by: None Respondent by: Sh. Rahul Dhawan, DR Date of hearing: 14/09/2016 Date of pronouncement: 16/09/2016 ORDER PER T.S. KAPOOR, AM: This is appeal filed by assessee against order of ld. CIT(A)-2, Jalandhar, dated 21.08.2015 relating to assessment year 2006- 07. 2. brief facts of case are that assessment of assessee was completed under section 144 of I.T. Act, 1961. During assessment proceedings, AO observed that assessee was maintaining bank account with Centurian Bank of Punjab Ltd., wherein cash deposit of Rs.11,84,000/- was made. It was also observed that assessee had sold her share in property at G.T. Road, Jalandhar for 2 ITA No.513/Asr/2015 Assessment year: 2006-07 total consideration of Rs.1,12,00,000/-. AO observed that long term capital gain on sale of said property was more than income declared by assessee. Therefore, case of assessee was reopened under section 147 of I.T. Act, 1961. 3. Before AO, assessee submitted that assessee had correctly declared income from capital gain in its return of income and assessee had purchased another residential property for Rs.1,47,00,000/- and had availed deduction under section 54F of Act. assessee also filed copies of purchase deeds dated 06.02.2006 and 21.08.2006. However, AO observed that purchase deeds were for purchase of pieces of land and not residential houses, as claimed by assessee. Therefore, assessee was again asked to file evidence of construction made on property purchased for availing exemption under section 54F of Act. But there was no compliance and assessment was completed under section 144 of Act on basis of material on record. Therefore, AO completed assessment after making addition of Rs.11,84,000/-, as undisclosed bank deposits and also computed long term capital gain to extent of Rs.65,03,059/. 4. Aggrieved with order, assessee filed appeal before ld. CIT(A), who decided issue against assessee ex-parte on basis 3 ITA No.513/Asr/2015 Assessment year: 2006-07 of material available on record, as assessee did not utilize opportunities given vide various notices to explain her case. 5. Aggrieved, assessee is in appeal before this Bench. 6. Before us, application dated 14.09.2016 for adjournment was filed by assessee. But going through material on record, we found that case of assessee can be disposed of even in absence of ld. AR. Therefore, adjournment application was rejected and ld. DR was heard. We find that main issue involved in this case is with regard to claim of assessee regarding exemption under section 54F of Act. assessment in this case was completed under section 144 of Act, wherein assessee could not explain her entitlement for exemption u/s 54F of Act. Before ld. CIT(A) also, assessee could not file relevant documents for her claim. Though ld. CIT(A) has given fair number of opportunities to assessee but assessee for reasons best known to her did not attend proceedings nor any adjournment request was filed with ld. CIT(A), therefore, ld. CIT(A) disposed of appeal ex-parte. However, in interest of substantial justice, we deem it appropriate to remit issue back to file of ld. CIT(A), who will afford due and adequate opportunity to assessee to explain entitlement for her claim under section 54F and thereafter decide issue in accordance with law. assessee is also directed to appear before ld. CIT(A) within reasonable time to explain her case as rights and duties go side by side. 4 ITA No.513/Asr/2015 Assessment year: 2006-07 assessee cannot be granted right of hearing without completing her part of discharging responsibility. assessee should utilize this opportunity to explain her case, otherwise presumption will go against her. 7. In view of above, assesse s appeal is treated as allowed for statistical purposes. Order pronounced in open court on 16/09/2016. Sd/- Sd/- (N.K. CHOUDHRY) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER /SKR/ Dated: 16/09/2016 Copy of order forwarded to: 1. Assessee:Smt. Balwinder Kaur W/o Sh. Ranjit Singh, Jalandhar. 2. ITO Ward III(3), Jalandhar. 3. CIT(A), Jalahdhar. 4. CIT, Jalandhar. 5. SR DR, ITAT, Amritsar. True copy By order Income Tax Appellate Tribunal, Amritsar Bench: Amritsar. Balwinder Kaur v. Income-tax Officer, Ward III(3), Jalandhar