SHRI. SALEEM RAFIQ SARANG ,PANVEL vs. DY CIT WARD 28(3), NAVI MUMBAI

At the outset, we find that the ld. CIT(A) has passed an order exparte without securing the presence of the assessee. It is a fact that assessee had been issued several notices and no compliance thereon was made by the assessee before the ld. CIT(A). However, considering the nature of additions made by the ld. AO, the ld. CIT(A) atleast should have taken extra efforts to adjudicate the issue on merits instead of merely reiterating the conclusions of the ld. AO and confirming the disallowances / additions. Hence, we deem it fit and appropriate to remand this appeal to the file of the ld. CIT(A) for denovo adjudication in accordance with law. The assessee is at liberty to furnish all the supporting evidences in support of the grounds of appeal, including filing of fresh evidences, if any. Needless to mention that assessee be given reasonable opportunity of being heard. The assessee is also directed not to take any adjournments before the ld. CIT(A) except due to exceptional or unavoidable circumstances. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

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