SHRIDHA SAI TRADING P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NEW DELHI

This appeal filed by the assessee is directed against the order of the ld.CIT(A)-IV, Kanpur, dated 02.04.2018, relating to Assessment Year 2015-16.

When the appeal was taken up for hearing, neither the assessee nor his authorized representative appeared nor any adjournment application has been filed. On perusal of the record, we are in agreement with the submission of the ld. Sr. DR that the assessee was not allowed due opportunity of hearing before the AO which resulted in non-filing of some relevant documents during the assessment proceedings. From a careful reading of the first appellate order, we find that the ld.CIT(A) also has passed the impugned order in haste without allowing due opportunity of hearing to explain the stand of the assessee on the grounds raised by the assessee in Form No.35. Therefore, keeping in view the submissions of the ld. Sr. DR and the orders of the authorities below, we find it just and proper restoring the matter to the file of the AO for denovo adjudication after allowing due opportunity of hearing to the assessee.