M/S. ASHOK FINSTOCK PVT. LTD.,SURAT vs. INCOME TAX OFFICERE WARD- 1(1)(1), SURAT

Captioned appeal filed by assessee pertaining to Assessment Year 2009-10 is directed against the order passed by the ld.Commissioner of Income Tax(Appeals)-1, Surat [Ld.CIT(A)] dated 01.06.2018.

At the outset itself, the Ld.Counsel submits that assessee’s old Counsel did not attend the proceedings before the Ld.CIT(A), therefore on account of negligence of old Counsel, the Ld.CIT(A) has passed the ex-parte order. The Ld.Counsel submitted that assessee could not plead his case before the Ld.CIT(A), and order is passed by Ld.CIT(A) without adjudicating the assessee’s issue on merit. Therefore, the ld.Counsel prayed the Bench that one more opportunity should be given to the assessee to plead his case before the Ld.CIT(A), so matter may be remitted back to the file of the Ld.CIT(A) for fresh adjudication.

On the other hand, the ld.Departmental Representative for the Revenue has fairly agreed that submissions of the Ld.Counsel for the Assessee.

We have heard both the parties and perused the material available on record. We note that order passed by the Ld.CIT(A) is an ex-parte order. The Ld.CIT(A) did not adjudicate the issue on merits. The Ld.CIT(A) did not consider the material available on record i.e. statement of facts submitted by the assessee to adjudicate the assessee’s issue on merit, therefore, we are of the view that one more opportunity should be given to the assessee to plead his case before the Ld.CIT(A), hence, we remit this lis back to the file of the Ld.CIT(A) for fresh adjudication.