PURUSHOTTAM AGARWAL,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- TINSUKIA, TINSUKIA

None appeared on behalf of the assessee. After having heard the submissions of the Ld. DR and having gone through the material available on record, we note that though Ld. CIT(A) has given five opportunities to the assessee, since none appeared on behalf of assessee resulted in Ld. CIT(A) dismissing the appeal of the assessee ex parte. However, we note that the Ld. CIT(A) has also stated that the assessee had duly filed adjournment application on all the five occasions. Therefore, we are of the opinion that the Ld. CIT(A) ought to have given opportunity to the assessee to appear and plead his case before him or given an opportunity to file written submissions before him. Without doing so, the principles of natural justice has been violated and, therefore, we are of the opinion that the impugned order passed by the Ld. CIT(A) is not sustainable and, therefore, has to be set aside. In the light of the discussion, we are inclined to restore the appeal back to the file of Ld. CIT(A) for fresh adjudication and the assessee is directed to promptly appear/file

DR, ITAT, Guwahati.