SHRI MOHAMMED SHOKAT KHAN,JAIPUR vs. INCOME TAX OFFICER, WARD-4-1, JAIPUR

At the outset, the ld. AR drawn our reference to Ground No. 3 of the assessee’s appeal which reads as under:- “3. The ld. CIT(A) erred in law as well as on the facts of the case in passing the impugned order without affording adequate and reasonable opportunity and even without complying with the mandatory statutory requirement of law. The impugned order having been framed in gross breach of natural justice, kindly be quashed or in the alternate be set aside to him.” Shri Mohammed Shokat Khan, Jaipur Vs. ITO, Jaipur 3. It was submitted by the ld. AR 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 on merit. 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 27.12.2018 as stated by the ld. CIT(A) in her order, it was submitted that the ld. AR sought an adjournment on the said date. However, since the file of the assessee was not readily available, he was told by the staff of the ld. CIT(A) that a fresh notice will be issued. Regarding non-attendance on 22.05.2019, the ld. AR submitted that no notice was received by the assessee. It was submitted that on the same date, the counsel of the assessee appeared in another case before the ld. CIT(A). Therefore, it is not a case where the AR was not available on the said date for appearance before the ld. CIT(A). 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. Further, reliance was placed on the Co-ordinate Bench decision in case of Sh. Onkar Mal vs ITO (ITA No. 1262/JP/2018 dated 08.04.2019). 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 thereafter, on last two occasions when the matter was scheduled for hearing, there was no appearance on behalf of the assessee and the appeal has therefore been dismissed ex-parte qua the assessee. The ld AR has submitted the explanation for non- appearance before the ld CIT(A) and we find the same reasonable and without any malafide. Further, we find that the matter has not been decided 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.