INTEC APPLIANCES PVT LTD,NEW DELHI vs. ITO WARD - 12(3), NEW DELHI

When the matter is called neither the assessee nor his representative have appeared before us.

We have heard the Ld. DR, perused the material on record and gave our thoughtful consideration. As per Ground No. 1 of the Appeal, the assessee having a grievance against CIT(A) in passing an ex-parte order in violation of principles of natural justice, as the notices of hearing issued by the CIT(A) were not received by the assessee, therefore, the assessee could not participate in the Appeal proceedings before the CIT(A).

We have gone through the order of Ld.CIT(A) the notices issued by CIT(A) has been returned with endorsement “this office is closed for many days.” Therefore, the CIT(A) proceed to pass an ex-parte order. Since, the assessee has raised a ground on non receipt of the notice issued by the CIT(A) and since the CIT(A) has passed ex-parte order, in the interest of justice, we find it appropriate to restore the matter to the file of CIT(A).

Accordingly, we set aside the order of CIT(A) and remand the matter to the file of CIT(A) with a direction to adjudicate appeal afresh after giving opportunity of being heard to the assessee by allowing the Ground No. 1 of the assessee for statistical purpose. Since we have remanded the matter to the file of CIT(A), other grounds of Appeal need not be adjudicate by us .

In the result, the Appeal of the assessee is allowed for statistical purpose.