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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM
Assessee by : Ms. Chetali Shah - CA Respondent by : Ms.Anupama Singla – Sr.DR सुनवाईक�तार�ख/ Date of Hearing : 05/07/2021 घोषणाक�तार�ख/Date of Pronouncement : 06/07/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by assessee pertaining to Assessment Year 2014-15 is directed against the order passed by the ld.Commissioner of Income Tax(Appeals)-2, Surat [Ld.CIT(A)] dated 20.06.2018.
At the outset itself, the Ld.Counsel submits that during the appellate proceedings, the assessee has submitted statement of facts, however, the Ld.CIT(A) did not consider the statement of facts to adjudicate the assessee’s issue. The Ld.Counsel also states that order passed by the Ld.CIT(A) is an ex-parte order and there is no adjudication on merits, therefore, the 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 submits that assessee has not appeared during the appellate proceedings despite giving him lot of opportunities, therefore, the Ld.CIT(A) has passed the ex-parte order. However, Ld.DR did not raise any objection if the matter is remitted back to the file of Ld.CIT(A) for fresh adjudication.
A.Y. 2014-15 Jagdishbhai Labhubhai Gadhiya, Surat
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.