GHANSHYAM SAGARMAL MODI,MUMBAI vs. ITO-25(2)(3), MUMBAI

At the outset, learned counsel appearing for the assessee submitted that the learned CIT(A) has passed the order ex-parte, without hearing the assessee. He submitted that the learned CIT(A) had afforded opportunities four times and assessee had duly responded on three occasions. He submitted tha the assessee has sought adjournment on last two occasions. However, the learned CIT(A) has declined to adjourn the matter and proceeded to dispose of the appeal ex-parte. Accordingly, he submitted that the assessee may be provided with one more opportunity to present his case properly before the learned CIT(A).

We heard learned DR and perused the record. Having regard to the submissions made by learned AR, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present his case properly before the learned CIT(A). Accordingly, we set aside the order passed by the learned CIT(A) and restore all the issues to his file for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with the learned CIT(A) for expeditious disposal of the appeal.

In the result, appeal filed by the assessee is treated as allowed. Order pronounced on 05.12.2023.