SHRI DARSHAK RAMESHCHANDRA SHAH,BHAVNAGAR vs. THE ACIT., CIRCLE-2, BHAVNAGAR

It appears from the records before us that the assessee has not been able to appear before the Learned CIT(A) in spite of given appropriate opportunity of being heard; the date of hearing fixed by the Learned CIT(A) is also reflecting from the said order impugned before us. Since the assessee failed to appear before the Learned CIT(A), having no other alternative, the matter taken up ex-parte and order passed accordingly.

At the time of hearing of the instant appeal, the Learned Counsel appearing for the assessee submitted before us that on the following date the AR appeared before the Learned CIT(A) but the Learned CIT(A) has not made entry of all the dates of hearing : “2. The learned CIT(A) has passed ex parte order on a factually incorrect basis that none attended for the appellant. In fact, the AR of the appellant appeared on the following dates before the same CIT(A):

Heard the respective parties, perused the relevant materials available on record. It appears that the case has been finalized by the Learned CIT(A) ex-parte. Though on - 3 - Darshak Rameshchand Shah vs ACIT Asst.Year – 2012-13 certain dates the assessee appeared before the said authorities but the same is not reflected in the order impugned. We, therefore, in order to prevent the miscarriage of justice we set aside the issue to the file of the Learned CIT(A) to finalize it afresh upon giving a reasonable opportunity of being heard to the assessee and upon taking into consideration the relevant evidence already placed on record and also the evidence which the assessee may choose to file at the time of hearing of the appeal. However, we make it clear that the assessee will also co-operate with the Learned CIT(A) and will not taken unnecessary adjournment, whatsoever.