SHRI DAMODAR SHARMA,AJMER vs. INCOME TAX OFFICER, WARD-1-3, 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.

I have heard the rival contentions and carefully gone through the orders of the authorities below and found that before the ld. CIT(A), the 2 ITA 688/JP/2017 Damodar Sharma Vs ITO appeal was fixed for hearing for 27/04/2017, 09/05/2017 and 01/06/2017 wherein the ld. AR of the assessee appeared and asked for adjournment. The case was finally fixed for hearing on 12/06/2017. It was the contention of the ld AR that the assessee did not get notice for fixing the hearing of the appeal on 12/06/2017. In support of the same, an affidavit was also filed. After going through the affidavit, I am satisfied that there was reasonable cause for non-appearance before the ld. CIT(A), 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.