GANESH SHRIRAM PHALLE,,PUNE vs. INCOME-TAX OFFICER,, PUNE

Shri Sunil Ganoo appearing on behalf of the assessee submitted at the outset that the impugned order is passed by the Commissioner of Income Tax (Appeals) in an ex-parte proceedings. The assessee could not appear before the First Appellate Authority as the daughter of assessee was critically ill during that period. The ld. AR filed copy of the medical reports including medical certificate issued by Surya Mother & Child Super Speciality Hospital, Wakad, Pune. The ld. AR submitted that if an opportunity is granted, the assessee would explain the case before the Commissioner of Income Tax (Appeals).

On the other had Shri N. Ashok Babu representing the Department vehemently defended the impugned order and objected to remanding of appeal back to the Commissioner of Income Tax (Appeals).

We have heard the submissions made by representative of rival sides on the preliminary ground of restoration of appeal to the file of Commissioner of Income Tax (Appeals) and have perused the orders of authorities below.

The impugned order is an ex-parte order. The assessee has filed medical certificate to show medical exigencies for none appearance of the assessee before the First Appellate Authority. One of the cardinal principles of natural justice is that no one should be contemned unheard, especially when the stakes are high and arguable points of facts and law are involved. Taking into consideration entirety of facts and in the interest of justice, we deem it appropriate to restore this appeal to the file of Commissioner of Income Tax (Appeals) for de-novo adjudication after affording reasonable opportunity of hearing to the assessee, in accordance

In the result, the impugned order is set aside and the appeal of assessee is allowed for statistical purpose.