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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
Appellant by Shri Ashish Goyal & Shri N.D. Tiwari, A.Rs Respondent by Shri K.G. Goyal, D.R Date of Hearing: 26.11.2019 Date of Pronouncement: 27.11.2019 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against order of the CIT(A)-2, Bhopal dated 5.9.2018 pertaining to the [ Indra Profit and loss account Jain Bhopal] assessment year 2014-15. The assessee has raised following grounds of appeal:
2. At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(A) had dismissed the appeal ex-parte to the assessee. It is submitted that in the notice of hearing date of hearing was different and the appeal was heard a [ Indra Profit and loss account Jain Bhopal] day before. Therefore, there was a reasonable cause for not appearing before the Ld. CIT(A).
Ld. D.R. opposed these submissions and supported the orders of the authorities below.
We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. We find that the impugned order has been passed ex-parte to the assessee. Considering the totality of the facts, in the interest of principles of natural justice, impugned order is set aside. Appeal is restored to the file of Ld. CIT(A) to decide it afresh.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order was pronounced in the open court on 27.11.2019.