SHRI GANGA BISHAN GURJAR,TONK vs. INCOME TAX OFFICER, WARD, TONK

The hearing of the matter was scheduled for today through video conferencing in view of the ongoing Covid-19 pandemic situation prevailing in the country. Shri K L Moolchandani, the authorized representative appeared on behalf of the assessee and submitted that no adequate and reasonable opportunity has been provided by the ld. CIT(A) and the appeal has been decided ex-parte qua the assessee without adjudicating the grounds of appeal Shri Ganga Bishan Gurjar, Tonk Vs. ITO, Tonk on merits. It was submitted that firstly, it was not a case of non compliance by the assessee in as much as on all the occasions, the assessee has attended the proceeding through his AR and ld. CIT(A) has also granted adjournment. Regarding non-appearance on the last date of hearing scheduled for hearing on 02.01.2019, it was submitted that the AR of the assessee, Shri Manoj Vijay did attend the office of the ld CIT(A) and appeared before the ld CIT(A) and as the assessee’s file was readily not available, the ld CIT(A) assured him that the matter will be re-fixed and he will be informed about the fresh hearing date accordingly, however, the matter was decided ex-parte very next day by the ld CIT(A). In this regard, the affidavit of Shri Manoj Vijay was also placed on record. It was further submitted that the ld. CIT(A) has also not decided the matter on merits as required u/s 250(6) of the Act. It was accordingly submitted that in the interest of substantial justice, the appeal may kindly be restored to the file of ld. CIT(A) to decide the same on merits.

We have heard the rival submissions and pursued the material available on record. We find that the matter has been listed for hearing on couple of occasions by the ld CIT(A) and has been adjourned at the request of the ld AR on behalf of the assessee and again on the last date of hearing when the matter was scheduled for hearing, the ld AR did appear before the Shri Ganga Bishan Gurjar, Tonk Vs. ITO, Tonk ld CIT(A), however, the matter couldn’t be taken up due to certain administrative exigencies and thereafter, on the next day, the matter was decided ex-parte by the ld CIT(A) summarily without deciding on merits. Therefore, in the interest of justice and fair play and especially where the matter has not been decided on merits, we believe that the assessee deserves one more opportunity to put forth his arguments and contentions and we accordingly set aside the matter to the file of the ld. CIT(A) to examine the matter afresh after providing reasonable opportunity to the assessee. The assessee is also directed to appear before the ld. CIT(A) and file the necessary information and documentation in support of his contentions, as so advised and ensure in timely completion of the proceedings.