NITIN JANARDAN PACHPUTE ,MUMBAI vs. ITO, WARD, 23(2)(1), , MUMBAI

At the outset, we notice that the Ld CIT(A) has passed an ex-parte order, since the assessee did not respond to the notices issued by him. The Ld A.R submitted that the notices were sent through ITBA portal and the same has escaped the attention of the assessee. Accordingly, the Ld A.R prayed that the assessee may be provided with one more opportunity to present his case properly before the Ld CIT(A).

We heard Ld D.R and perused the record. Having regard to the submissions made by Ld A.R, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present his case properly before the Ld CIT(A). Accordingly, we set aside the order passed by the Ld CIT(A) and restore all the issues to his file for adjudicating them afresh, after affording 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.