ADARSH KUMAR JHUNJHUNWALA,GUWAHATI, ASSAM vs. CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI, ASSAM

At the outset, we note that the appeal of the assessee is barred by limitation by 390 days. At the time of hearing the counsel of the assessee explained the reason for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reason, hence, we condone the delay and adjudicate the appeal.

At the outset, the ld. Counsel for the assessee stated that the ld. CIT (A) has passed ex-parte order when assessee failed to make any compliance before the ld. CIT (A) despite three opportunities granted by the appellate authority. The ld. AR therefore prayed that in the interest of justice and fair play, the assessee may be given one more opportunity of presenting his case before the ld. CIT (A) to which the ld. DR did not oppose.

After hearing the rival contentions and perusing the materials available on record, we find that the appellate authority has passed an ex-parte order without hearing the assessee and therefore, we restore the appeal to the file of the ld. CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee.

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