SHRI AJEET KUMAR GOYAL, AJMER,AJMER vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, 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 793/JP/2017 Ajeet Kr Goyal Vs DCIT 3. The ld AR appeared on behalf of the assessee filed an affidavit to the effect that the assessee was not informed about the date of hearing fixed on 14/08/2017, accordingly, he could not attend the hearing and the ld. CIT(A) passed ex parte order without deciding the merit of the case.

On the other hand, the ld DR has relied on the orders of the authorities below.

I have heard the rival contentions and carefully gone through the orders of the authorities below and found from the record that the appeal was fixed for hearing before the ld. CIT(A) on 13/07/2017 and 14/08/2017. As per the affidavit filed by the assessee, the notice was not served on the assessee, accordingly, the assessee could not get opportunity to appear before the ld. CIT(A). 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. In case of any failure on the part of the assessee, the ld. CIT(A) is at liberty to pass order after considering the material available on the record. I direct accordingly.