SHIV MOHAN SHARMA,GAUTAM BUDH NAGAR vs. ITO WARD - 3(4), GAUTAM BUDH NAGAR

In this case the A.O. passed the ex-parte assessment order under section 144/148 of the I.T. Act, 1961, which was challenged before the Ld. CIT(A). The Ld. CIT(A) noted that appeal is filed online, however, only Form No.35 is available on the Official Website of the Department which have been downloaded. The Ld. CIT(A) further noted that the impugned assessment order, copy of the demand notice and challan for fee deposited for filing the appeal before him are not available. The Ld. CIT(A) issued notices to the assessee through post asking the assessee to file these documents on record. It is noted that the notice sent to the assessee through post returned un-served. The Ld. CIT(A) in the absence of assessee and in the absence of the above requisite documents, dismissed the appeal of assessee.

After considering the rival submissions, we are of the view that the matter requires re-consideration at the level of the Ld. CIT(A). The impugned order clearly show that no notice have been served upon the assessee for hearing of the appeal. Learned Counsel for the Assessee also submitted that assessee has not received any notice for hearing of the appeal. It would, therefore, show that no opportunity of being heard have been given to the assessee for hearing of the appeal. It’s violates principles of natural justice, therefore, the impugned order cannot be sustained in Law. In view of the above, we set aside the impugned order of the Ld. CIT(A) and restore the appeal of assessee to the file of Ld. CIT(A)-1, Noida with a direction to re-decide the appeal of assessee as per Law, on merits, by giving reasonable, sufficient opportunity of being heard to the assessee. Accordingly, appeal of the Assessee is allowed for statistical purposes.

In the result, appeal of the Assessee allowed for statistical purposes.