VASANTLAL AMRATLAL VAKHARIA,SURAT vs. THE INCOME TAX OFFICER, WARD-3(2)(4), SURAT

At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. Learned Counsel submitted that during the appellate proceedings, the assessee has applied for true copy of Income Tax Return and other material, which were to be submitted before the Ld. CIT(A). However, the Department took a lot of time to furnish these documents to the assessee. Therefore, assessee could not appear before ld.CIT(A) and as a result, the ld. CIT(A) has passed an ex parte order. Therefore, ld. Counsel prays the Bench that an another opportunity to contest the appeal before ld. CIT(A) may be granted to the assessee.

Considering the above facts, we note that assessee has not given opportunity of being heard and could not plead his case successfully before the ld. CIT(A). We note that order passed by the ld. CIT(A) is not as per the mandate of the provisions of section 250(6) of the Act. We note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.

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