PARMINDER SINGH,RUPNAGAR vs. ITO, W-2, BARNALA

The present appeal has been preferred by the assessee against the order dated 09.08.2019 of the Commissioner of Income Tax (Appeals), Patiala [hereinafter referred to as ‘CIT(A)’].

The appeal of the assessee is barred by limitation period of 6 days. A separate application for condonation of delay has been furnished by -C-2019 Shri Parminder Singh, Rupnagar 2 the assessee. In view of the averments made in the application and also considering the shortness of the delay period, the delay in filing the present appeal is hereby condoned.

At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned order of the CIT(A) and submitted that the said order of the CIT(A) is an ex-parte order. The Ld. counsel has further submitted that none of the notices issued by the CIT(A) had been received by the assessee, therefore, the absence of the assesse before the Ld. CIT(A) on the dates of hearing was not intentional. The Ld. Counsel for the assessee has further submitted that the assessee may be given an opportunity to present his case before the lower authorities.

The Ld. DR has fairly agreed that both the orders of the lower authorities are ex-parte orders. -C-2019 Shri Parminder Singh, Rupnagar 3 5. Keeping in view the interest of justice and fair play, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer for assessment afresh in accordance with law.