SHRI ANIL SINGH,AJMER vs. INCOME TAX OFFICER, AJMER

In this appeal, the assessee is basically aggrieved for the ex parte order passed by the ld. CIT(A) without giving due and proper opportunity of hearing to the assessee.

2 ITA 877/JP/2017 Anil Singh Vs ITO 3. In support of the contention that the assessee was not in receipt of the notice for fixing the date of hearing on 17/08/2017, the assessee filed an affidavit. After going through the contents of the affidavit, I found that the assessee did not get proper opportunity of hearing in so far as notice was not served on the assessee, therefore, in the substantial interest of justice, I set aside the ex parte of the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) for deciding the matter afresh on merit after giving due and effective opportunity of hearing to the assessee. The assessee is also directed to appear before the ld. CIT(A) within two months from the date of receipt of this order. I direct accordingly.

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