SH. KAPIL MEHTA,LUDHIANA vs. ITO, W-2(4), LUDHIANA

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

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)