SALMABANU AZIMBHAI SHEIKH,VADODARA vs. INCOME TAX OFFICER, VADODARA

None appeared on behalf of the assessee when the case was called out repeatedly. From the case records, we note that the notices/summons in this case were issued by the Registry through speed post as well as through email. More than one month has elapsed since the issuance of such notices at the address provided by the assessee in Form No. 36. Therefore, drawing an inference under the provisions of the General Clauses Act, it is presumed that the service of notice/summons has been duly effected upon the assessee.

On the other hand, the Ld. Departmental Representative (DR) present in the Court was ready to argue the matter. Accordingly, we decided to proceed with the hearing of the appeal ex parte qua the assessee.

From the records, we observe that the assessee was proceeded against ex parte before the Assessing Officer as well as before the Ld. CIT(A), and after considering the material available on record, the appeal of the assessee was dismissed by the Ld. CIT(A).

Be that as it may, without going into the merits of the issues raised by the assessee, and considering the fact that the assessee could not effectively represent its case before the Ld. CIT(A), we are of the considered view that adequate opportunity should be granted to the assessee to present its case before the first appellate authority.

Therefore, considering the overall facts and circumstances of the present case, we deem it appropriate to restore the matter back to the file of the Ld. CIT(A) for deciding the appeal afresh in accordance with law after providing adequate and reasonable opportunity of being heard to the assessee.

However, this restoration is subject to a cost of ₹2,000/- (Rupees Two Thousand only) imposed upon the assessee, which shall be deposited in the Prime Minister’s National Relief Fund. The assessee shall furnish a copy of the receipt evidencing such deposit before the Ld. CIT(A) within 30 days from the date of receipt of this order. The assessee shall not seek adjournments on frivolous grounds and shall extend full cooperation during the course of the appellate proceedings.

Before parting, we make it clear that our decision to restore the matter to the file of the Ld. CIT(A) shall not be construed as expressing any opinion or making any observation on the merits of the dispute. The Ld. CIT(A) shall adjudicate the matter independently on merits in accordance with law.

In the result, appeal filed by the Assessee stands allowed for statistical purposes.