MAULEE MILK AND PRODUCTS PRIVATE LIMITED,,AHMEDNAGAR vs. INCOME-TAX OFFICER, WARD - 2,, AHMEDNAGAR

PER D. KARUNAKARA RAO, AM : This appeal is filed by the assessee against the order of CIT(A)-2, Pune dated 20.09.2018 for the Assessment Year 2015-16. 2. Before me, there was none to represent the assessee. Without going to the grounds of appeal on merits, I find the assessee did not appear before the CIT(A) and, therefore, the appeal was adjudicated ex-parte by the CIT(A). Considering the facts and perused the material available on record, I am of the opinion that the right of filing the appeal is granted by the Statute to the assessee-taxpayers. In this case, the assessee invoked the said right and paid the appeal fees in this regard conveying his seriousness of pursuing the appeal. Therefore, in the interest of principle of natural justice, I am of the opinion that an opportunity should be granted to the assessee under consideration. Accordingly, I remand all the issues raised by the assessee in his appeal to the file of the Assessing Officer for fresh adjudication. The Assessing Officer shall grant a reasonable opportunity of being heard to the assessee. Accordingly, the grounds raised by the assessee in his appeal are allowed for statistical purposes.