M/S, S. P. SHAH,,MUMBAI vs. ITO, WARD-2(1),, BHAVNAGAR

By way of this appeal, the assessee-appellant has challenged correctness of the order dated 31st January, 2018 passed by the by the CIT(A)-6, Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2014-15.

When this appeal was taken up for hearing, it was noticed that the impugned order dated 31.01.2018 passed by the learned CIT(A) is an ex-parte order and that the appellant could not attend the proceedings before the CIT(A). The impugned order is thus passed without the benefit of assistance by the assessee appellant and the assessee appellant is now in appeal before us.

In response to a question from the Bench, learned Departmental Representative fairly agreed that he has no objection to the matter being remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another reasonable opportunity of hearing to the assessee. We think this is a fair approach and since the learned CIT(A) did not have the benefit of assistance from the assessee appellant, the matter should be remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another opportunity of hearing. In any case, there is no reason for an Appellate Forum being bypassed and the matter being taken up directly before us for adjudication on merits.

In the result, appeal is allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 9th July, 2018