RAKESH CONSTRUCTIONS, ANANTAPUR,ANANTAPUR vs. INCOME TAX OFFICER, WARD-2, ANANTAPUR

When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that due to family problems, assessee could not appear before the ld. CIT(A) and submitted that one more opportunity may be given to the assessee to substantiate his case before the ld. CIT(A).

On the other hand, learned Departmental Representative has submitted that as many as opportunities have been granted by the ld. CIT(A), but of no avail. Therefore, no further opportunity is required to be given to the assessee and requested to confirm the order of the ld. CIT(A).

I have heard both the sides and perused the material available on record. I find that assessee could not appear before the ld. CIT(A) due to some family problems. In the interest of justice, one more opportunity should be granted to the assessee to substantiate his case before the ld. CIT(A). Thus, I set aside the order of the ld. CIT(A) and direct him to decide the appeal denovo in accordance with law after providing reasonable opportunity of hearing to the assessee. I also direct the assessee to appear before the ld. CIT(A) and file all the details, if any, on the date is given for hearing without fail. Thus, this appeal filed by the assessee is allowed for statistical purpose.

In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced on this 22nd day of Jan., 2020.