SHRI VISHAL TAK C/O- KALANI & CO., CA 5TH FLOOR, MILESTONE BUILDING, GANDHINAGAR TURN, TONK ROAD, JAIPUR,JAIPUR vs. ITO WARD-7(3), JAIPUR, WARD-7(3), JAIPUR

At the outset, it was contended by the ld AR of the assessee that the ld. CIT(A) has passed ex parte order without giving due and proper opportunity to the assessee. He has invited our attention to the 2 ITA 735/JP/2019 Vishal Tak Vs ITO observation of the ld. CIT(A) to the effect that the assessee attended before the CIT(A) on the appeal fixed on 01/11/2018 and 18/12/2018. However, on the last occasion, the assessee could not appear and the reason for non-appearance was also explained before me by the ld AR. I am satisfied that there was sufficient reason for non-appearance on the last occasion before the ld. CIT(A), therefore, in the substantial interest of justice, I restore back the matter to the file of the ld. CIT(A) for deciding afresh after giving due and reasonable opportunity of hearing to the assessee. It is pertinent to note that the ld. CIT(A) has not passed the order as per provisions of Section 250(6) of the Act in so far as he has not decided the merit of the issue. The assessee is also directed to appear before the ld. CIT(A) within 2 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. Order pronounced in the open court on 23rd July, 2019