SMT. GANGABAI SAHEBRAO PATANGE,,NANDED vs. INCOME-TAX OFFICER, WARD - 4,, NANDED

There is no appearance from the side of the assessee despite notice. When the case was earlier fixed for hearing, namely, on 23-09-2019 and 18-12-2019, the assessee remained unrepresented and did not appear. However, when the case was fixed for hearing next on 25-06-2020, the case was adjourned for today at the request of ld. AR. Under such circumstances, we are proceeding to dispose of the appeal ex parte qua the assessee.

We have heard the ld. DR through virtual court and gone through the relevant material on record. It is seen that the ld. CIT(A) dismissed the appeal of the assessee primarily for non- attendance. In view of the aforenoted peculiar facts obtaining in the extant case and the ld. DR not raising any serious objection to the granting of opportunity of hearing to the assessee, we are of the opinion that it would be just and fair if the impugned order is set- aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.

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