RAMESH KODI ,WARANGAL vs. INCOME TAX OFFICER, WARD-2, WARANGAL

The assessee has raised the following grounds in its appeal:

At the outset, the Ld. AR submitted before us that the Ld. CIT (A) has passed ex-parte order withoutproviding proper opportunity to the assessee of being heard. The Ld. AR further submitted that the ld. CIT (A) also did not condone the delay in filing the appeal though the delay in filing the appeal had occurred due to the illness of the assessee which is beyond his control. It was therefore pleaded that the delay in filing the appeal before the Ld. CIT (A) may be condoned and the matter may be remitted back to the file of the Ld CIT (A) in order to provide one more opportunity to the assessee to pursue the appeal. Ld. DR, on the other hand, vehemently opposed to the submissions of the Ld. AR and argued that several opportunities had been provided to the assessee however, on the given dates of hearing, neither the assessee nor his Representative appeared before the Ld. CIT (A).Ld. DR further submitted that the assessee had not produced medical certificates for his illness to establish the genuineness of his claim and therefore, the Ld. CIT (A) had no other option but to pass ex-parte order based on the materials available on record. Hence, it was pleaded that the order passed by the Ld. CIT(A) does not call for any interference and appeal of the assessee may be dismissed.

I have heard the rival submissions and carefully perused the materials on record. On examining the facts of the case, I find merit in the submissions of the Ld. DR. The Ld. CIT (A) had posted the case on several occasions. However, none appeared on behalf of the assessee before the CIT(A) on the abovementioned dates of hearing. Moreover, it is apparent that there is a long delay of 9months 13 days in filing the appeal before the Ld. CIT(A). Further, the assessee has not produced any evidence to establish his claim of illness. In this situation, I do not find much strength in the arguments advanced by the ld. AR. However, considering the prayer of the Ld. AR, and in the interest of justice, I hereby remit the matter back to the file of Ld. CIT (A) with direction to condone the delay in filing the appeal before himand to consider the appeal afresh by providing one more opportunity to the assessee of being heard. At the same breath, I also hereby caution the assessee to promptly co-operate before the Ld. CIT (A) in the proceedings failing which the Ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on record. It is ordered accordingly.

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove.