KAMAL SINGH DUGAR,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-BONGAIGAON, BONGAIGAON

None appeared on behalf of the assessee. We note that the appeal of assessee is time barred by 203 days and a condonation petition dated 07.06.2019 is available in file. After perusing the same, we condone the delay and admit the appeal for hearing.

At the outset itself, we note that the Ld. CIT(A) passed the impugned order ex parte without providing reasonable opportunity to the assessee which was in gross violation of the principles of Natural Justice. It is noted from perusal of para 2 of the impugned order that the Ld. CIT(A) has passed the order ex parte by observing that the hearing in this case was initially fixed on 29.11.2017, but on the appointed date none attended nor any petition for adjournment was received. Then again the case was re-fixed for 26.02.2018 and 22.06.2018 but on the said dates also none attended nor any petition for adjournment was filed. Under the said circumstances, the Ld. CIT(A) decided the appeal ex parte without going into the merits of the case. This action of Ld. CIT(A) to dismiss the appeal without hearing the assessee has been assailed before us. In our opinion, since the order of Ld. CIT(A) is an ex parte order without hearing the assessee, for the interest of Natural Justice and fair play, we are inclined to set aside the order of the Ld. CIT(A) and remand the appeal back to the file of the Ld. CIT(A) to decide the appeal on merits after hearing the Ld. AR of the assessee and pass a speaking order. The assessee is also directed to be diligent in future and appear before the Ld. CIT(A) without fail.

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

DR, ITAT, Guwahati.