SMT. PUSHPA LATA C/O- R.S. POONIA, 611 FIFTH FLOOR, APEX MALL LAL KOTHI, TONK ROAD, JAIPUR,JAIPUR vs. ITO WARD-6(4), JAIPUR, WARD-6(4), JAIPUR

During the course of hearing, the ld. AR submitted an affidavit of the assessee, who is an old widow lady, stating that the ld. AR has appeared from time to time before the ld. CIT(A) and has sought adjournment and on 13.11.2017, there is a failure on the part of the ld. AR to appear before the ld. CIT(A) and on 14.05.2019, the assessee has not receipt any notice. It was submitted that the assessee should not be penalized for failure on part of the ld AR. It was further submitted that the ld. CIT(A) has not decided the matter on merits. It was accordingly requested that the matter may be set aside to the file of the ld. CIT(A) to decide the same on merits. Further, an undertaking has been given on behalf of the assessee that the assessee shall duly appear through its ld. AR before the ld. CIT(A) and ensure in timely completion of proceedings as so directed by the ld. CIT(A).

Per contra, the DR submitted that the assessee has been granted sufficient opportunities by the ld. CIT(A) and the authorized representative appearing on behalf of the assessee has sought adjournment on various occasions and on the last two occasions, none appeared on behalf of the assessee. Basis non-prosecution on behalf of the assessee, the ld. CIT(A) has dismissed the appeal of the assessee. It was accordingly submitted that the assessee does not deserve any further opportunities to represent its case before the lower authorities.

We have heard the rival contentions and perused the material available on record. It is not in dispute that the opportunities have been granted by the ld. CIT(A) and the authorized representative appearing on behalf of the assessee has sought adjournment on various occasions and on the last two occasions, none has appeared on behalf of the assessee. In respect of non- appearance, the assessee has submitted an affidavit stating that there is a failure on part of the ld AR on one occasion and on the other occasion, the notice has not been received by her. It is also a fact that even though there is non-prosecution on behalf of the assessee, the matter has not been decided on merits by the ld. CIT(A). Therefore, considering the facts and circumstances of the case and in the interest of justice and fair play, we are of the view that the assessee deserve one last opportunity to represent its case before the ld CIT(A). Accordingly, the matter is remanded back to the file of the ld. CIT(A) who shall decide the same on merits after providing reasonable opportunity to the assessee.