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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: SHRI WASEEM AHMED
O R D E R PER BENCH: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), Rajkot [Ld. CIT(A) in short] dated 13/09/2017 arising in the matter of assessment order passed under s. 143(3) r.w.s 144, 147 & 145(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 26/03/2015 relevant to the Assessment Years (A.Y.) 2009-10.
At the outset we find that the AO and learned CIT (A) has passed the ex- parte order qua the assessee without the hearing the assessee on merit as the 2 - assessee failed to appear before them. The provisions of section 250(6) of the Income Tax Act, 1961 casts obligation upon the Ld. CIT(A) to pass a reasoned order after giving a proper opportunity of hearing to the assessee. Accordingly, in the interest of justice and fair play we are inclined to set aside the order to the file of the AO for fresh adjudication. But we find that the assessee has adopted the negligent/dilly-dally approach in pursuing the matter before the AO as well as before the Ld.CIT(A) which cannot be neglected/ignored. Therefore, we are inclined to levy a cost of Rs. 5,000/- upon the assessee for adopting the negligent approach. Accordingly, we direct the assessee to deposit a sum of Rs. 5,000/- to the Income Tax Department prior to the commencement of hearing before the AO.
In view of the above and after considering the facts in totality, in the interest of justice and fair play we set aside the matter to the file of the AO for fresh adjudication as per the provisions of law. Hence the ground of appeal of the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.