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O R D E R PER V. DURGA RAO, JUDICIAL MEMBER
This is an appeal filed by the assessee against the order of ld.CIT(A)-2, Guntur, dated 26/08/2019 for the A.Y. 2011-12. 2. When this appeal is taken up for hearing, we noticed that ld.CIT(A) passed an ex-parte order without giving opportunity of hearing to the assessee. 3. Learned Departmental Representative has submitted that as many as opportunities have been granted by the ld. CIT(A) which were not utilized by the assessee. Therefore, no further
(The Sub-Registrar, Sarpavaram) opportunity is required to be given to the assessee and requested to confirm the order of the ld.CIT(A).
We have perused the material available on record and orders of the authorities below.
We find that ld. CIT(A) passed ex-parte order therefore by following the principles of natural justice, one more opportunity should be given to the assessee to pursue the appeal. Thus, we set aside the order passed by the ld.CIT(A) and restore the matter back to the file of ld. CIT(A) directing him to decide the appeal afresh after giving affordable opportunity to the assessee.
In the result, appeal of the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 21st day of Sep., 2020.
Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 21st September, 2020. vr/-
(The Sub-Registrar, Sarpavaram)