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

Both the appeals are preferred by the assessee. is against the assessee’s appeal against order dated 3.2.2017 passed by the Ld. Commissioner of Income Tax (Appeals) –35, New Delhi {CIT (A)} for assessment year 2010- 2011 whereas 2011-12.

2.0. None was present for the assessee appellant when the appeals were called out for hearing nor was any adjournment application received in this regard. However, looking into the facts of the case we deem it fit to adjudicate the appeals ex parte qua the assessee appellant. It is seen that in both the captioned assessment years the assessee did not appear either before the AO or before the Ld. First appellate authority and all these orders have been passed ex parte.

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.