AAYUSHBHAI BAVKUBHAI UNDHAD,RAJKOT vs. THE DCIT/ACIT-2(1), RKT, RAJKOT

The brief facts of the case are that the assessee, an individual, filed the return of income for the Assessment Year 2016-17 declaring a total income of Rs.17,44,710. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) of the Income-tax Act, 1961 were issued. During the course of the assessment proceedings, the Assessing Officer made certain additions and completed the assessment by determining the total income at Rs.72,32,906. 3. Aggrieved by the assessment order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals). However, due to non- compliance with the notices issued by the CIT(A), the appeal was dismissed ex parte. 4. Dissatisfied with the above order assessee is in appeal before this tribunal. At the time of hearing before us, the Ld. AR submitted that the assessee could not receive the notices issued by the Ld. CIT(A) in time and, therefore, was prevented by sufficient cause from appearing before the appellate authority. Consequently, the appeal came to be dismissed without adjudication on merits. 5. It was further submitted that there was a delay of 187 days in filing the present appeal before the Tribunal. In this regard, the assessee has filed an application seeking condonation of the delay. After considering the reasons stated in the condonation petition, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed period. Accordingly, the delay of 187 days is condoned, and the appeal is admitted for adjudication.

On the other hand the Ld. DR supported the decision of the authority below.

We have heard the rival submissions and perused the material available on record. We find that the order passed by the Ld. CIT(A) is an ex parte order without adjudicating the issues on merits. In the interest of substantial justice, we deem it appropriate to restore the matter to the file of the CIT(A) with a direction to decide the appeal afresh on merits after providing the assessee with a reasonable and effective opportunity of being heard. The assessee is also directed to cooperate with the appellate proceedings and comply with all notices and directions issued by the CIT(A) without seeking unnecessary adjournments.

In the result, the appeal of the assessee is allowed for statistical purposes.