JAI INDUSTRIES,NASHIK vs. ITO, WARD 1(3), NASHIK

The assessee has challenged the passing of the ex-parte order without granting proper opportunity of hearing. In addition, the assessee, in the memorandum of appeal, is also aggrieved by the order passed by the ld. CIT(A) in not condoning the delay in filing the appeal before him.

We have heard both the sides through virtual hearing and gone through the relevant material on record. The ld. AR reiterated the grounds of not condoning the delay and granting adequate opportunity of hearing by the first appellate authority in deciding the issue to the prejudice of the assessee. He pressed for the principles of natural justice and requested for the grant of adequate opportunity of hearing by the ld. first appellate authority. It is seen that the ld. CIT(A) dismissed the appeal of the assessee primarily for non-attendance. The ld. DR did not seriously object to the contention raised on behalf of the assessee for the ld. CIT(A) giving opportunity of hearing to the assessee before disposal of the appeal.

In view of the aforenoted 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. Order pronounced in the Open Court on 24th June, 2020.