ARJ IMPEXPVT LTD,NEW DELHI vs. ITO, WARD-1(1), NEW DELHI

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee ex-parte in limine.

Vide application dated 19.05.2022, the assessee prayed for early hearing of the appeal, as much prejudice has been caused to the assessee by an ex-parte order of the ld. CIT(A) and that too, framed in limine.

The ld. DR fairly stated that the appeal may be restored to the file of the ld. CIT(A) for fresh adjudication.

We have carefully perused the orders of the ld. CIT(A). We find that the ld. CIT(A) has dismissed the appeal in limine drawing support from the decision of the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT 223 ITR 480.

6. In the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee.

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