SHRI DINESHCHANDRA M. SHAH,,MEHSANA vs. THE ITO, WARD-1,, MEHSANA

By way of these appeals, the assessee-appellant has challenged correctness of the orders dated 14.08.2017 & 16.08.2017 passed by the by the CIT(A), Gandhinagar, Ahmedabad in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment years 2013-14 & 2014-15 respectively.

When these appeals were taken up for hearing, it was noticed that the impugned orders passed by the learned CIT(A) for both assessment years are ex- parte order and that the appellant could not attend the proceedings before the CIT(A). The impugned orders are 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 matters 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 matters 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, appeals are allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 25th June, 2018