S.PUSHPA,NAMAKKAL vs. ITO WARD 5, NAMAKKAL

This is an appeal filed by the assessee against the order of the CIT(A), Salem, dated 26.11.2018 for the assessment year 2015- 2016.

At the outset, ld. AR submitted that the CIT(A) has not provided proper opportunity of hearing to the assessee before passing the impugned order, which amounts to violation of the principles of natural justice. Therefore, ld. AR of the assessee submitted that if the assessee is given one more opportunity, then

We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. First of all, on perusal of the grounds of appeal, the assessee in Ground No.5 has submitted that no proper opportunity of being heard has been provided to the assessee. On perusal of the impugned order, we find that the CIT(A) dismissed the appeal of the assessee on account of no valid evidences filed by the assessee in support of his claim. Considering the facts and circumstances of the case and in the interest of justice, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A). Accordingly, with the consent of ld. DR, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is directed to produce all the relevant documents supporting to his claim before

In the result, appeal of the assessee is allowed for statistical purposes.