SMT. PREM BARALA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

At the outset, the ld. AR submitted that the appeal of the assessee has been dismissed by the ld. CIT(A) ex-party qua the assessee and given that the appeal has not been decided on merits by the ld. CIT(A), the matter may kindly be set aside to the file of the ld. CIT(A) to decide the same on merits.

Per contra, the ld. DR submitted that the assessee has been granted more than adequate opportunity by the ld. CIT(A) where the matter was listed for hearing on number of occasions and given that there is non compliance on Smt. Prem Barala, Jaipur Vs. ITO, Jaipur part of the assessee to attend to the appellate proceedings, the ld. CIT(A) was constrained to pass the order ex-party qua the assessee.

We have heard the rival contentions and perused the material available on record. On perusal of the order of the ld. CIT(A), we find that the matter has been listed for hearing on couple of occasions, however, there has been non compliance on part of the assessee. At the same time, given that the matter has not been decided on merits, the assessee is granted one more opportunity to represent its case before ld. CIT(A). Accordingly, we set aside the matter to the file of the ld. CIT(A) subject to cost of Rs. 2,000/-. Needless to say, the assessee shall attend and co-operate in timely completion of the proceedings before the ld. CIT(A).