M/S CHOUDHARY ENTERPRISES,SURAT vs. ACIT, CIRCLE-1,, BHARUCH

Captioned appeal filed by assessee pertaining to Assessment Year 2011-12 is directed against the order passed by the ld.Commissioner of Income Tax(Appeals)-2, Surat [Ld.CIT(A)] dated 17.05.2018.

At the outset itself, the Ld.Counsel submits that order passed by the Ld.CIT(A) is an ex-parte order and assessee did not get opportunity to plead his case before the Ld.CIT(A), therefore an opportunity should be given to the assessee to plead his case before the Ld.CIT(A). Therefore, the Ld.Counsel prayed the Bench that the said lis may be remitted back to the file of the Ld.CIT(A) for fresh adjudication.

On the other hand, the ld.Departmental Representative submits that assessee has not appeared before the Ld.CIT(A) during the appellate proceedings despite of giving six opportunities, therefore, the Ld.Counsel should take the responsibility for A.Y. 2011-12 Gautham Pravinchandra Sheth, Surat and make sure that the assessee should appear before the Ld.CIT(A) during the appellate proceedings.

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. Thus, we note that assesse did not get the opportunity to plead his case before the Ld.CIT(A), 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 set-aside the order of the Ld.CIT(A) and remit this lis back to the file of the Ld.CIT(A) for fresh adjudication.