MADAN KUMAR SONI,HARYANA vs. ITO WARD-2, HISAR

These two appeals are filed by the assessee against the common order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana [hereinafter referred to CIT (Appeals)] dated 26.08.2019 for assessment years 2009-10 and 2010-11. 1

In spite of issue of notice, none appeared on behalf of the assessee nor any adjournment was moved. Therefore, these appeals are disposed of on hearing the ld. DR.

The ld. DR submits that the additions/disallowances in these appeals were made on protective basis. The Hon’ble Tribunal had restored the appeal in the case of Shri Kailash Chander Bansal where substantive addition/disallowance was made, to the file of the ld. CIT (Appeals) on the ground that the appeal in dated 14.01.2020 for assessment year 2009-10 has been dismissed in default in limine by ld. CIT (Appeals). On a query from the Bench as to whether these appeals also can be restored to the file of the ld. CIT (Appeals) the ld. DR has no serious objection.

We have heard the ld. DR and perused the orders of the authorities below. It is noticed from the order of the ld. CIT (Appeals) that these appeals were disposed of ex-parte for non-prosecution by the assessee. On perusal of the order of the Tribunal, we notice that the appeal in the case of Shri Kailash Chander Bansal where the additions/disallowances said to have been made on substantive basis had been restored to the file of the ld. CIT (Appeals). In the present appeals the additions/disallowances were made on protective basis. As the appeals of the assessee in the case of Shri Kailash Chander Bansal where the additions/disallowances were made on substantive basis have already been restored to the ld. CIT (Appeals) we are of the view that these appeals should also go back to the ld. CIT (Appeals) for adjudication on merits. Thus, we restore these appeals to the file of the ld. CIT (Appeals) for de novo adjudication in accordance with law after providing adequate opportunity of being heard to the assessee.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.