SHREE SITA AGRO FOODS PRIVATE LIMITED,DURG vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHILAI

At the time of hearing, Ld. AR of the assessee appraised the Bench that in this case ex-parte order has been passed by the Ld. CIT(Appeals). The Ld. AR fairly admitted that in spite of several opportunities, however, because of reasons beyond control of the assessee, there was no proper representation before the Ld. CIT(Appeals). However, he prayed one final opportunity may be given in the interest of justice so that the case may be presented before the Ld. CIT(Appeals) on merits and therefore, the matter may be restored back to the file of First Appellate Authority.

The Ld. DR though agreed on principle, however, on facts opposed the prayer of the Ld. AR on the ground that sufficient opportunity were provide to the assessee, still there was no response from the assessee’s side. Therefore, any further opportunity should not be given to the assessee.

We have perused the case record and heard the rival contentions. We notice that the order passed by the Ld. CIT(Appeals) is an ex-parte order and there was no representation by the assessee herein. It is clear that the rights and liabilities of the assessee were not adjudicated on merits before the Ld. CIT(Appeals). It is evident that the order passed by the Ld. CIT(Appeals) is based on ground of appeal, statement of facts and assessment order. It is correct that several opportunities were provided, however, in the interest of justice, we set aside the order of the Ld. CIT(Appeals) and restore the matter to his file to adjudicate the issue on

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 17th day of January, 2019. Sd/- Sd/- ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर/ RAIPUR ; ददनांक / Dated : 17th January, 2019. SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT (Appeals)-II, Raipur (C.G) 4. The Pr. CIT-II, Raipur (C.G) 5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur. गार्ा फ़ाइल / Guard File. 6.