ANIL ROSHANLAL GUPTA,,AHMEDABAD vs. ITO WARD-2 (2) (1), AHMEDABAD

The instant appeal filed by the assessee is directed against the order dated 26.12.2016 passed by the Commissioner of Income Tax (Appeals)-10, Ahmedabad arising out of the order dated 25.03.2015 passed by the ITO, Ward – 2(2)(1), Ahmedabad under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year 2012-13.

We find that on six occasions notices were served but none appeared on behalf of the assessee. Hence having no other alternative the order was finalized ex-parte by the Learned CIT(A).

Another application for admission of additional evidence has also been brought to our notice by the Learned Advocate which has been filed before us.

However, since we find that the matter has been finalized ex-parte by the first appellant authority where the assessee has not able to represent his case we consider it fit and proper to remit the issue to the file of the Learned CIT(A) in order to prevent the miscarriage of justice. We, thus, hereby set aside the issue to the file of the Learned CIT(A) to decide the same afresh upon giving an opportunity of being heard to the assessee and also upon taking into consideration the evidence which the assessee may choose to file before the Learned CIT(A). However, we make it clear that the assessee will also Co-operate with the authorities below without asking for any unnecessary adjournment. Hence, assessee’s appeal is allowed for statistical purposes.