MEENA JAIN,DELHI vs. WARD 36(1), DELHI

An application for adjournment has been moved today, however, on perusal of the record and on hearing both the sides, we find that the assessee was not served with notices of hearing and a ground No.2 in that regard has been raised that the impugned orders are passed without giving due opportunity of hearing.

Although the ld. DR has defended the impugned orders, we find that the assessee is a female and the claim of the ld. AR is that the assessee was not well versed with the computer and was not aware of any notices received. It is also submitted that the assessee’s spouse was continuously ill and died on 09.02.2024. In the light of the aforesaid circumstances, we consider it an appropriate case to give an opportunity to the assessee to contest on merits. The impugned orders are set aside. The issues on merits as well as on law are restored to the files of the ld.CIT(A) who shall give adequate opportunity of hearing to the assessee and proceed to decide the appeals in accordance with law. The appeals are allowed, for statistical purposes only.