AMRIK SINGH THROUGH LEGAL HEIR KAWAL PREET KAUR,GHAZIABAD vs. ITO, WARD- 1(5), GHAZIABAD

The substantive grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee ex parte.

None appeared on behalf of the assessee inspite of notice.

The ld. DR was heard at length. Case records carefully perused.

A perusal of the order of the ld. CIT(A) shows that there was a delay in filing the appeal. The assessee filed necessary application with evidence for condonation of delay. We find that the appeal of the assessee has been dismissed by the ld. CIT(A) in limine.

We are of the considered view that the ld. CIT(A) ought to have decided the appeal on merits of the case after affording reasonable opportunity of being heard to the assessee. In the interest of justice and fair play we restore this appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after giving reasonable and fair opportunity of being heard to the assessee.

In the result, the appeal of the assessee in is allowed for statistical purposes.