M/S. MYSORE FRUIT PRODUCTS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(1), BENGALURU

In the course of hearing, it was pointed out by the learned counsel of the assessee that the learned CIT(A) had decided the matters ex-parte. The ld.AR further submitted that due to ill health of the counsel, the case could not be presented in time and the CIT(A) passed order in a hurry without giving sufficient opportunity of being heard to the assessee, which is clear from the statement acts. Therefore, it would be in the interest of justice, the matter may be restored to his file for deciding various grounds of appeal on merits.

The learned DR agreed with the aforesaid statement of the learned AR.

We have considered the facts of the case and the request made by the learned AR. We are of the view that interest of justice will be served if the matter is restored to the file of first appellate authority for deciding various grounds of appeal of the assessee on merits. Accordingly, the CIT(A) is directed to afford reasonable opportunity of being heard to the assessee and thereafter decide the appeal on merits. We direct the assessee to represent his case before the CIT (A) with all the relevant evidences at his own risk and responsibility to be followed by three effective opportunities of hearing.

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