CHHAVI TOURISTS PVT. LTD,NEW DELHI vs. ACIT CIRCLE-6(1), NEW DELHI

At the time of hearing, none appeared on behalf of the assessee. However, since we find that this appeal could be decided even in the absence of the assessee, we proceed to decide this appeal after hearing the ld. Sr. DR

The main thrust of the grounds of appeal filed by the assessee in this case was that in this case, the ld. CIT(A) has passed the impugned order ex parte qua the assessee without giving adequate opportunity of being heard to the assessee. It was also submitted that the assessee was not provided the opportunity of cross examination as the summons was issued to the previous Authorised Representative of the assessee, CA Shri Ashok kumar and the said Shri Ashok Kumar did not provide the assessee with a written submission in this regard.

The ld. Sr. DR, in all fairness, admitted that the ld.CIT(A) has dismissed the appeal of the assessee ex parte qua the assessee and, therefore, the Department has no serious objection if the matter is restored to the file of the CIT(A) for fresh adjudication, after allowing due opportunity of being heard to the assessee.

After hearing the ld. Sr. DR and on perusal of the order of the ld.CIT(A), we are of the considered opinion that the assessee has not been provided due opportunity of being heard before the ld.CIT(A) and the ld.CIT(A) has also not provided due opportunity for cross-examination by the assessee as submitted above. Therefore, the impugned order of 2

CIT(A) is set aside and the appeal is restored to the file of the CIT(A) at first appellate stage for adjudicating the matter afresh, after allowing due opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee is allowed for statistical purposes only.