PARAG MANOHAR SATHE,MUMBAI vs. ITO 25(3)(2), MUMBAI

At the outset, the Ld A.R submitted that the Ld CIT(A) has passed the ex-parte order without hearing the assessee on the reasoning that the assessee did not file written submissions before him by 30-03-2022. The Ld A.R submitted that he was busy with year end compliances work and hence he inadvertently omitted to file the necessary papers before Ld CIT(A). Accordingly, the Ld A.R submitted that the assessee may be provided with one more opportunity to present its case properly before Ld CIT(A).

We heard Ld D.R and perused the record. We notice that the Ld CIT(A) has passed the order ex-parte, without hearing the assessee, since the assessee has failed to file written submissions before 30-03-2022, being the 2 Parag Manohar Sathe time given by him for compliance. It is the submission of the Ld A.R that the omission to furnish necessary papers has occurred at his end, as he was busy with year end compliance works. Thus the Ld A.R has taken responsibility for the failure. In our view, the reasoning given by Ld A.R for not appearing before Ld CIT(A) is a reasonable one. Accordingly, in the interest of natural justice, we are of the view that the assessee should be proved with one more opportunity to present its case properly before Ld CIT(A). We notice that the Ld CIT(A) has also not adjudicated the issues on merits.

Accordingly, we set aside the order passed by Ld CIT(A) and restore all the issues to his file for adjudicating them on merits, after providing adequate opportunity of being heard to the assessee. We also direct the assessee to fully co-operate with the Ld CIT(A) for expeditious disposal of the appeal.

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 24.08.2022.