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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)’].
Shri Parikshit Aggarwal, proxy Counsel for the assessee assisted by Ms. Veena Gogna, put in appearance and invited our attention to the impugned order of the CIT(A) to state that the impugned order of the CIT(A) is an ex-parte order. It has been further submitted that on the date of hearing, an adjournment was sought for by the assessee as he was not available on that date, however, the adjournment request was denied and the appeal was decided ex-parte by the Ld. CIT(A). It is further submitted that the assessee has a fair case on merits. It is, therefore, requested that
ITA No. 1154-hd-2018- Sh. Kapil Mehta, Ludhiana 2
the assessee may be given an opportunity to present its case before the CIT(A) .
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 CIT(A). The ex. parte orders of the CIT(A) is, therefore, set aside and the matter is remanded back to the file of CIT(A) for decision afresh. It is directed that the assessee will cooperate and promptly appear and furnish the information sought for by the CIT(A)
either personally or through his counsel and will not contribute in any delay in the proceedings before him. 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.” 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
ITA No. 1154-hd-2018- Sh. Kapil Mehta, Ludhiana