INDUMATI VISHWANATH KABADI,GADAG vs. INCOME TAX OFFICER WARD-1, HUBLI

There is a delay of 26 days in filing the appeal before the Appellate Tribunal. Assessee filed application for condonation of delay supported by an affidavit. For the reasons stated in the application for condonation of

The ld. counsel for the assessee submitted that the impugned order of the CIT(A) is ex parte and the assessee has not been provided with sufficient opportunity of being heard. Thus, sought for allowing the appeal.

Per contra, the ld. DR relying on the orders of the lower authorities sought for dismissal of the appeal.

We have heard both the parties and perused the material on record. The ld. CIT(A) while deciding the first appeal ex parte has not decided all the grounds of appeal of the assessee. Considering the above facts and circumstances, we set aside the order of the CIT(Appeals) and remand the matter to the file of the CIT(Appeals) with a direction to decide the appeal afresh in accordance with law. Needless to say that assessee shall be provided with opportunity of being heard. All the contentions of the assessee are kept open.

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