Assessee, a non-resident, sold an immovable property and claimed deduction under section 54. Assessing Officer reopened assessment under section 147 and passed an ex parte assessment order treating entire receipt as unexplained short-term capital gain. Assessee filed an appeal before Commissioner (Appeals) and furnished all details and documentary evidences in respect of sale of immovable property by her as well as in respect of new residential flat purchased by her, for claiming deduction under section 54. Commissioner (Appeals) held that since assessee did not file return of income, her claim of deduction under section 54 was not allowable. On appeal the Tribunal held that   when substantive law confers a benefit on assessee under a statute, it cannot be taken away by authority on mere technicalities  Therefore, benefit under section 54 could not be denied to assessee on ground that she did not furnish return of income claiming such deduction. (AY. 2010-11)