SRI MIRZA SERAJ BAIG,JAMSHEDPUR vs. DCIT,CIRCLE-1, JAMSHEDPUR

Ld. AR, at the outset, submitted that the CIT(A) has dismissed the appeal of the assessee on the ground of non-appearance. Therefore, ld. AR prayed for an opportunity to substantiate its claim before the CIT(A).

On the other hand, ld. DR relied on the orders of the authorities below.

We have heard the rival submissions of both the parties and carefully perused the material placed on record. We find that the appeal of the assessee filed before the CIT(A) has been dismissed ex parte by the CIT(A) for want of prosecution as there was non-attendance on the part the assessee before the first appellate authority. Considering the facts and circumstances of the case and in the interest of justice and fair-play, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A). Accordingly, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) in early disposal of the case.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27/08/2019. (C.M.GARG) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER रााँची Ranchi; ददनांक Dated 27/08/2019 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अपीऱाथी / The Appellant- .