P.G. MOHAN KUMAR,TIRUVELLORE vs. ITO, WARD-1,, THIRUVALLUR

At the time of hearing before us none appeared on behalf of the asseessee. The ld. Departmental Representative argued that the ld. CIT(A) has forwarded the remand report submitted by the ld. Assessing Officer to the assessee calling for objections if any. The assessee has not submitted any submissions/objections on remand report, hence, the ld. CIT(A) decided the appeal on merits. The ld. Departmental Representative further argued that no lenient view is to be taken in this case and prayed for dismissal of appeal.

We have heard the Departmental Representative and perused the material on record. We found that the ld. CIT(A) has forwarded the remand report submitted by the ld. Assessing Officer to the assessee calling for objections if any, however, assessee has not submitted any objections. Hence, the ld. CIT(A) has dismissed the appeal ex-parte on the merits of the grounds of appeal raised by the assessee. Further, even before us, there was no appearance by the assesseee. However, we are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents to prosecute his case. Therefore, in the light of aforesaid factual position and for the substantial justice, we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who shall proceed for denovo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.