M/S. MADIKERI TALUK PRIMARY CO., ,KODAGU vs. INCOME TAX OFFICER, WARD, MADIKERI

This is an appeal filed by the assessee against the order passed by the Addl./JCIT(A)-2, Hyderabad dated 29/10/2024 in DIN No. ITBA/APL/S/250/2024-25/1070005984(1) for the assessment year 2017- 18.

At the outset, it is observed that the assessee did not appear before the learned CIT(A) despite the fact that several notices were issued, duly intimating the dates of he aring. As a result, the assessee failed to pursue the matter diligently, and therefore, the learned CIT(A) dismissed the appeal ex parte.

At the time of hearing before me, the learned Authorised Representative (AR) pleaded that the assessee be granted one more opportunity to represent the case on merits. The learned AR submitted that the assessee has a strong case on merits and that the appeal should not be dismissed merely on account of technical lapses.

On the other hand, the learned Departmental Representative (DR) submitted that the assessee has been non-serious in pursuing the appeal and therefore no further opportunity should be granted.

I have heard the rival contentions of both the parties and perused the materials available on record. In the interest of justice and fair play, I am of the view that the assessee deserves one more opportunity to present its case before the learned CIT(A). Accordingly, I set aside the order passed by the learned CIT(A) and restore the matter back to his file with a direction to adjudicate the appeal afresh on merits after providing due opportunity of being heard to the assessee.