SHRI. NIRMAL SINGH THROUGH LEGAL HEIR SHRI. INDERJIT SINGH,NAWANSHAHAR vs. INCOME TAX OFFICER, NAWASHAHAR

The appeal filed by the assessee for AY 2009-10 is barred by limitation by 195 days. The assessee filed a petition for condonation of delay requesting the Bench to condone the delay. We have heard both the parties on this preliminary issue and

At the time of hearing, none appeared on behalf of the assessee in spite of issuance of notice for hearing more than one occasion and ld. Departmental Representative (DR) was present for the appellant Revenue. In the absence of any appearance by the assessee, the appeal is being disposed off ex-parte qua the assessee, after hearing ld. DR for the Revenue on merits in terms of Rule 24 of the Income Tax Appellate Tribunal Rules, 1963.

At the outset itself, we note that the assessee could not plead his case before ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. We are of the view that in the interest of justice, another opportunity to contest the appeal before the ld. first appellate authority may be granted to the assessee.

We have heard ld. DR for the Revenue and perused the material available on record. We note that the ld. CIT(A) did not consider the assessment records while adjudicating the issue. We note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. ld. DR for the revenue did not have any objection if the matter is remitted back to the file of ld. CIT(A). Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is allowed.