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आदेश/Order
The present appeal has been preferred by the assessee against the order dated 28.06.2018 of the Commissioner of Income Tax(Appeals)-1, Ludhiana [hereinafter referred to as ‘CIT(A)’].
At the outset, Ld. proxy Counsel for the assessee Shri Parikshit Aggarwal, assisted by Ms. Veena Gogna, has submitted that the order of the Assessing officer as well as of the CIT(A) are ex-parte orders. In the statement of facts attached with the grounds of appeal, it has been explained that the counsel for the assessee could not appear before the Assessing officer at the time of hearing of the case as he was busy in the another assessment case. It is also explained that even before the Ld. CIT(A) the authorised representative of the assessee was not available on
ITA No. 843-Chd-2018- Sh. G.P.Singh, HUF, Ludhiana 2
the said date and adjournment was sought for, which was declined by the
CIT(A), and the case was decided ex- parte of the assessee. It is further
submitted that the assessee has a fair case on merits. It is, therefore,
requested that the assessee may be given an opportunity to present its case
before the Assessing officer.
On the other hand, the Ld. DR has relied on the findings of the lower
authorities.
Considering the overall facts and circumstances of the case, in my
view, it will be in the interest of justice to give assessee an opportunity to
present its case before the Assessing officer. The ex-parte orders of the
lower authorities are, therefore, set aside and the matter is remanded
back to the Assessing officer for assessment afresh in accordance with law
after giving an opportunity to the assessee to present its case. It is
directed that the assessee will cooperate and promptly appear and furnish
the information sought for by the Assessing officer either personally or
through his counsel and will not contribute in any delay in the proceedings
before the Assessing officer.
In the result, the appeal of the assessee is treated as allowed for
statistical purposes.
Order dictated and pronounced in the Open Court immediately on
completion of hearing.
Sd/-
(संजय गग� / SANJAY GARG) �या�यक सद�य/ Judicial Member Dated : 27 . 02 .2019 “आर.के.”
ITA No. 843-Chd-2018- Sh. G.P.Singh, HUF, Ludhiana 3
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar