SHREE MANVATA DISCRETIONARY FAMILY TRUST,RAJKOT vs. THE DCIT, CPC, BANGALORE

O R D E R PER BENCH: Both the appeals relate to the order under section 154 of the Income Tax Act, 1961 (hereinafter referred to as “the act”) passed by the Ld. CIT(A), Jamnagar, for A.Y. 2016-17. Since the issues are identical, these are heard analogously and are being disposed of by a common order. & 121/RJT/2019 A.Y.2016-17 - 2 - 2. It appears that the Ld. CIT(A) has passed the order ex-parte since none appeared in spite of repeated notices served upon the assessee. However, in view of the submission made by the Ld. Counsel appearing for the assessee that another opportunity may be given to the assessee to represent his case before the authorities below, we in order to prevent the miscarriage of justice set-aside the issue to the file of the Ld. CIT(A) to adjudicate the issue afresh upon giving an opportunity of being heard to the assessee and upon taking into consideration the evidences on record and any other evidences which the assessee may choose to file at the time of hearing of the matter and to pass a reasoned order thereon.