SHEKHAR VISHNU GOLE, L/H. OF LATE VISHNU L. GOLE,,PUNE vs. INCOME TAX OFFICE, WARD -3 (4),, PUNE

I have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) has passed the order ex-parte qua the assessee. The ld. AR submitted that the ld. CIT(A) did not give proper opportunity to the legal heir and dismissed the appeal ex parte. The ld. AR requested the Bench to grant one more opportunity so as enable the legal heir of the assessee to be present before the ld. CIT(A). 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 ld. CIT(A). I order accordingly and direct the ld. CIT(A) 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. Order pronounced in the Open Court on 03rd January, 2020.

Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य� पुणे Pune; �दनांक Dated : 03rd January, 2020 सतीश