ASHISH SHIVHARE,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX(CENTRAL)-I , BHOPA;, BHOPAL

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-3, Bhopal dated 13.09.2021

On going through the record, we find that the ld. CIT(A) has not afforded the opportunity to the assessee and passed the adjudication order. The ld. AR submitted the printouts of hearings notices and E-proceedings from page no. 68 to 78 of the paper book which have been duly perused. Further the ld. AR submitted that owning to the technical glitches in the new e - portal from April 21 st to September 21 st, 2021 which have been duly reported and reproduced at page no. 76 to 79 of the paper book. Having considered entire record before us, we hold that no prejudice would be caused to the Revenue, if the case is 2 Ashish Shivhare being remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits by passing a speaking order after affording an opportunity of being heard to the assessee. The assessee shall comply to the notices issued by the ld. CIT(A) from time to time without seeking any unnecessary adjournments.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 01/12/2023.