INCOME-TAX OFFICER, RAIGAD vs. SHRI. GORDHAN SINGH RAJPUROGHIT, RAIGAD

In this case, the assessee was not present at the time of hearing before us nor any Authorized Representative was present on his behalf. That being Revenue’s appeal, the Ld. DR invited our attention to the order passed by the Ld. CIT(Appeals) and submitted that it is an ex-parte order. The Ld. DR further submitted that though several opportunities were given to the assessee, the fact remains that on merits, rights and liabilities of the Revenue as well as the assessee still remains to be ascertained. In view of the matter, the Ld. DR prayed that the matter may be restored back to the file of Ld. CIT(Appeals) for re-adjudication.

We have perused the case records and analyzed the facts and circumstances in this case. We observe that the order passed by the Ld. CIT(Appeals) is an ex-parte order. There were several opportunities provided to the assessee but those opportunities were not availed of by the assessee and therefore, the Ld. CIT(Appeals) decided the appeal based on material available on records. However, in his own order, he has mentioned that even merits/materials available on record, the assessee has failed to file necessary documents/details in support of its case. In effect, the adjudication on merits still remains to be completed. Though we appreciate that ample opportunity was provided to the assessee. However, keeping in mind the fact that the spirit of income tax legislation is welfare legislation, in the interest of justice, we set aside the order of the Ld. CIT(Appeals) and remit the matter back to his file for fresh adjudication on merits in compliance with the principles of natural justice.

In the result, appeal of the Revenue is allowed for statistical purposes.