SRI. SURESH KALBURGI SHANKAR,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-5(1)(1)1, BENGALURU

At the outset, the ld.AR submitted that the case was decided by the ld.CIT(A) ex-parte for not pursuing the appeal. He further submitted that the assessee has filed an Affidavit stating the reasons for not pursuing the appeal. The assessee had assigned the work to M/s Guruswamy and Associates and email address of M/s Guruswamy and Associates was also mentioned in the appeal but the concerned counsel did not pursue the appeal before the CIT(A). The non appearance before the CIT(A) was neither intentional nor deliberate nor the mala fide and there exists a reasonable cause for such failure. Therefore, he requested that the matter may be sent back to the file of CIT(A) for fresh consideration.

The ld.DR relied on the order of the lower authorities.

Considering the rival submissions and reasons for not pursuing the appeal before the CIT(A) as per Affidavit submitted by the assessee, we notice that the counsel did in not respond to the hearing notices, therefore the CIT(A) decided the appeal ex parte on the basis of materials available before him. Considering the totality of the facts and circumstances of the case and in the interest of justice, we send back this issue to the file of CIT(A) for fresh consideration and assessee shall be given a reasonable opportunity of being heard. The assessee is directed to substantiate his case with relevant documents and avoid unnecessary adjournment for early disposal of the case.

In the result, the appeal of the assessee is allowed for statistical purposes.