SANTOSH PANDURANG GAIKWAD,PUNE vs. INCOME TAX OFFICER , WARD -8 (2), PUNE

At the very outset, the ld. Counsel for the assessee submitted that due to prevailing pandemic conditions because of CORONA VIRUS, the assessee could not make out proper representation before the ld. CIT(A) because of movement restrictions and other factors beyond control, which led to the passing of the order during the closure period. It was, therefore, prayed that another opportunity should be granted to the assessee for enabling him to appear before the ld. CIT(A) and make proper representation. No serious exception was taken by the ld. DR. In view of the above stated facts, I set aside the impugned order and remit the matter to the file of the ld. CIT(A) for disposing it on merits after giving opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes.