THE UDALGURI TEA COMPANY PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CENTER , DIBRUGARH

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals), Dibrugarh [‘CIT(A)’ for short] dated 20.11.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2010-11.

After hearing rival contentions, we find that the ld. CIT(A) has passed an ex parte order for the reason that, there was no response from the assessee. The ld. Counsel for the assessee submitted that, the notice of hearing was not served. 3. Under these circumstances, as agreed to by both the parties, we restore the appeal to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard. 4. The assessee is directed to take notice from the ld. CIT(A)’s office on 07.04.2020 and thereafter appear before the ld. CIT(A) as and when the case is posted for hearing and co-operate in the disposal of the appeal. 5. In the result, this appeal of the assessee is allowed for statistical purposes.