ABHIESHEK TEWARI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-13, NEW DELHI

3.0 We have gone through the appeal papers before us and we note that it is one of the grounds raised by the assessee that both the assessee and his brother were suffering from various illnesses including fracture and chronic liver disease causing them to be bed-ridden thereby resulting in these cases not being represented properly before the lower authorities. Ld. CIT (DR) has fairly accepted that the assessment order as well as the first appellate order in both the years have been passed ex parte and he had no objection if the appeals were restored to the file of the Assessing Officer (AO). Accordingly, in the interest of substantial justice, we restore both the appeals to the file of the AO with the direction to adjudicate the issues afresh after giving proper opportunity to the assessee to present his case. We also direct the assessee to fully cooperate with the AO in the remand proceedings.

4.0 In the final result both the appeals of the assessee stand allowed for statistical purposes.