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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
The instant appeal filed by the assessee is directed against the order dated 16.11.2015 passed by the Commissioner of Income Tax (Appeals) – 9, Ahmedabad under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) whereby and whereunder the disallowance made by the ACIT, Range -5, Ahmedabad has been confirmedfor Assessment Year 2011-12.
It appears from the records that out of 7 days fixed for hearing no one attended the Learned CIT(A) in appeal. In 4 occasions no one appeared on behalf of the assessee; in one occasion neither anyone appeared norany adjournment was sought for. Ultimately, the matter was finalized ex-parte against the assessee.
- 2 - Royal Touch Aluminum Pvt. Ltd. vs. ACIT Asst.Year–2011-12 3. At the time of hearing of the instant appeal, the Learned Counsel appearing for the assessee submitted before us that since the company was shut down proper steps could not be taken by the assessee to conduct the case and hence the matter was heard ex-parte in the absence of any representation made on behalf of the assessee. However, he prays for setting aside the issue for re-hearing of the matter by the Learned CIT(A) for the ends of justice. The Learned DR, however, relied upon the order passed by the AO.
Heard the respective parties, perused the relevant materials available on record. We find laches on the part of the assessee to represent its case earlier before the Learned CIT(A) but the reason for not appearing before the Learned CIT(A) as submitted by the Learned AR seems to be genuine and hence we find it fit and proper to set aside the issue to the file of the Learned CIT(A) in order to prevent the miscarriage of justice. The Learned CIT(A) is, therefore, directed to rehear the issue afresh upon taking into consideration the evidences on record and also any other 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 not take any unnecessary adjournment before the Learned CIT(A) and will cooperate with the first appellate authority for proper adjudication of the matter. Hence, addition is deleted and assessee’s appeal is allowed for statistical purposes.
In the result, assessee’s appeal is allowed for statistical purposes. This Order pronounced in Open Court on 23/07/2019