OMPATI CHOUDHARY C/O M/S. THAKUR GUPTA AND ASSOCIATES 29, SANGRAM COLONY, C-SCHEME, JAIPUR-302001,JAIPUR vs. INCOME TAX OFFICER WARD-4 (2), JAIPUR, WARD-4(2), JAIPUR

The hearing of the matter was scheduled for today through video conferencing in view of the ongoing Covid-19 pandemic situation in the country. None appeared on behalf of the assessee, however, an adjournment application dated 25.08.2020 was received by the Registry which was signed by the A/R on behalf of the assessee stating that the written submissions are being prepared and the matter may be adjourned for atleast 20 days. Smt. Ompati Choudhary, Jaipur Vs. ITO, Ward 4(2), Jaipur 3. The ld. DR is heard who has drawn our reference to the order of ld. CIT(A) and submitted that on as many as three occasions, opportunity has been provided by the ld CIT(A), however, no one had attended the hearing and no written submissions were filed and the matter was accordingly decided by the ld CIT(A). It was further submitted that even before the Tribunal, the matter has been listed in the past, however, the authorized representative has sought adjournment from time to time and even today, when the matter was listed for hearing, an adjournment has been sought. It was accordingly submitted that more than adequate opportunity has been provided by the ld. CIT(A) and the Tribunal, no useful purpose would be served in providing further opportunity to the assessee.

We have heard the rival submissions and purused the material available on record. We find that the Assessing officer has passed the impugned order dated 25.12.2017 u/s 147 r/w 144 of the Act whereby addition of Rs 13,91,800/- has been made by the Assessing officer towards unexplained deposits in the bank account. Thereafter, the assessee moved an appeal before the ld CIT(A) and the matter has been listed for hearing on couple of occasions however there has been no compliance on part of the assessee and the matter has been decided ex-parte by the ld CIT(A). However, the fact of the matter is that the appeal has not been decided on merits and in absence of findings of the ld CIT(A), no useful purpose would be served in adjourning the matter any further, in the interest of justice and fair play, we deem it appropriate to remand the matter to the file of the ld CIT(A) to provide one more opportunity to the assessee to put forward her contentions and submissions which shall be decided on merits after providing reasonable opportunity to the assessee.