FIRST ENERGY PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1 (2),, PUNE

I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of assessee. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee. Ground no. 1 raised before the Tribunal is against the ld. CIT(A) not giving proper opportunity to represent the case and the consequential dismissal of the appeal ex parte. In view of the foregoing facts, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A). I order accordingly and direct him to decide the appeal afresh as per law after allowing a reasonable opportunity of being heard to the assessee.

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