SMT. RANJAN HASMUKHRAI GOGLANI,,AHMEDABAD vs. THE ITO, WARD-3(2)(4),, AHMEDABAD

By way of this appeal, the assessee-appellant has challenged correctness of the order dated 22nd March, 2018 passed by the by the CIT(A)-3, , Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2013-14.

When this appeal was taken up for hearing, it was noticed that the impugned order dated 22.03.2018 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.

At the time of hearing, learned Counsel for the assessee submits that the notices issued by the CIT(A) were not served on the assessee as there was a change in the address of the assessee; however, learned Counsel for the assessee undertakes to ensure proper compliance of the same if another opportunity is provided to present her case before the learned CIT(A). Learned Departmental Representative 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. In this view of the matter and with the consent of learned Departmental Representative, we deem it fit and proper to remit the matter to the file

In the result, appeal is allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 26th June, 2018