SHRI GAURAV SHARMA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

2. That the notice of fixation of appeal was not served upon the appellant and despite this the ld. CIT(A) had passed an ex parte order and deprived him of an opportunity of being heard.

At the time of hearing, none has appeared on behalf of the assessee. From the record, we observe that the A.O. as well as the ld. CIT(A) had decided the case of the assessee ex parte and the matter may be restored back to the file of the A.O. The ld. DR has raised objection for remanding the matter and submitted that the assessee has not appeared either before the A.O. and before the ld. CIT(A). It was submitted that the assessee is not interested in pursuing his case, therefore, no opportunity should be given to the assessee and the appeal of the assessee may be dismissed with cost.

Having heard the contentions of the ld DR and perused the material available on record. It is undisputed fact that the appeal of the assessee was dismissed either by the A.O. and the ld. CIT(A) ex parte. The A.O. has stated in his order that despite providing ample opportunities of hearing during assessment proceedings, the assessee did not attend before the undersigned nor even bothered to make any written compliance in response to the statutory notices/letters issued on various 3 ITA 911/JP/2019_ Gaurav Sharma Vs ITO dates. Before the ld. CIT(A), the assessee had not appeared and thereafter the ld. CIT(A) passed order U/s 154 of the Act and dismissed the appeal of the assessee. Even before the Tribunal, none has appeared on behalf of the assessee. It was the bounded duty of the parties i.e. assessee as well as the Department to appear before the Revenue authorities at all stages. Since, this was the assessee’s appeal, therefore it was all the more important for the assessee to appear before A.O. as well as before the Ld. CIT(A). However, the assessee had not acted with due diligence. Nevertheless, the principles of natural justice demand that the lis between the parties should be decided on merits after providing due opportunity of hearing to both the parties. Accordingly, in the facts and circumstances of the case and in the interest of justice, we decide to give one more opportunity of hearing to the assessee and we set aside the impugned order of the ld. CIT(A) and remand the matter back to the record of the A.O. for deciding the issue afresh on merits after giving an opportunity of hearing to the assessee subject to cost of Rs. 2,000/- to be paid by the assessee in the account of Prime Minister’s Relief Fund within 30 days from the date of receipt of this order. The assessee is also directed to cooperate with the A.O. in deciding the appeal on merits and without any sufficient reason, not to take further adjournments.