CRESCENT ARTIMES (P) LIMITED,BHUBANESWAR vs. ITO, WARD-1(3), BHUBANESWAR

This is an appeal filed by the assessee against the order of

the Commissioner of Income Tax(Appeals)-1, Bhubaneswar dated

20.2.2019 for the assessment year 2015-16.

called for hearing. However, an application for adjournment of the

case was filed by ld A.R. of the assessee mentioning in the petition

that he is busy in filing income tax returns of his clients the

deadline being 31st July, 2019 and, therefore, not in a position to

appear before the Tribunal on the date fixed for hearing.

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passed exparte order in the absence of ld A.R. of the assessee.

Further, I find that the CIT(A) has fixed the hearing on two dates

i.e. 13.12.2018 and 12.2.2019 and since there was no

compliance by the assessee, the appeal was decided exparte

without hearing the assessee.

case, I am of the view that the assessee should be granted

reasonable opportunity of hearing before the deciding the case by

the first appellate authority. Hence, in order to render substantial

justice to the assessee, I set aside the order of the CIT(A) and

restore the appeal back to his file for fresh adjudication of the

issues on the basis of submissions filed by the assessee and after

giving due opportunity of being heard to the assessee.

statistical purposes.

Order pronounced on 24/07/2019.

Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 24/07/209 B.K.Parida, SPS

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Copy of the Order forwarded to : 1. The Appellant : Crescent Artimes Private Ltd.,. MIG-6, Laxmi Sagar, Bhubaneswar

Sr. Pvt. Secretary, ITAT, Cuttack

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