SHRIMATI SARBJIT KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

Per Bench: The assessee has filed this appeal against the order of CIT(A)-I, Jalandhar, dated 31.10.2019 for assessment year 2011-2012. 2. At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the CIT(A).

2 find that the ld. CIT(A) has passed the impugned order ex-parte. Ld. AR before the Bench submitted that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A). In the totality of facts and circumstances of the case and in the interest of justice, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) in early disposal of the case.