VINOD KUMAR SHARMA,JAIPUR vs. ITO, TONK

2 ITA 86/JP/2017 & 281/JP/2019 Vinod Kumar Sharma Vs ITO arising from the assessment order passed U/s 143(3) and order passed by the A.O. U/s 154 of the Income Tax Act, 1961 (in short, the Act) for the A.Y. 2010-11.

At the time of hearing, the AR of the assessee has submitted that the ld. CIT(A) has dismissed the appeals of the assessee ex parte and therefore, the appeals of the assessee were not decided on merits. Hence, the ld AR has pleaded that the assessee may be granted one more opportunity of hearing before the ld. CIT(A) and the matter may be set aside to the record of the ld. CIT(A).

On the other hand, the ld DR has vehemently opposed the prayer of the assessee and submitted that the several opportunities were given by the ld. CIT(A) in both the appeals, however, when none has appeared on behalf of the assessee then the appeals were dismissed ex parte.

I have considered the rival submissions as well as relevant material on record. These two appeals are arising from the assessment orders and thereafter the A.O. passed an order U/s 154 of the Act thereby making additions on account of short-term capital gain. Both the appeals were decided by two separate ld. CIT(A) but ex parte. Since the appeals of the assessee are not decided on merits by a speaking order but were dismissed summarily for want of any appearance and explanation on 3 ITA 86/JP/2017 & 281/JP/2019 Vinod Kumar Sharma Vs ITO behalf of the assessee, therefore, in the facts and circumstances of the case and in the interest of justice, these two matters are set aside to the record of the ld. CIT(A) for granting one more opportunity to the assessee to present his case. Since both the appeals are relating to one assessment order and therefore, both should be heard and decided being clubbed matter.

In the result, both these appeals of the assessee are allowed for statistical purposes only.