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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL
आदेश /O R D E R PER MAHAVIR SINGH, VP:
This appeal by assessee is arising out of order of the Commissioner of Income Tax (Appeals)-1, Coimbatore in Appeal No.138/16-17 dated 03.01.2019. The assessment was framed by the DCIT, Corporate Circle -2, Coimbatore for the assessment year
2 2012-13 u/s. 144C(3) r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order dated 09.05.2016.
At the outset, the ld.counsel for the assessee before us stated that the CIT(A) has passed ex-parte order and has not passed order on merits. The ld.counsel for the assessee drew our attention to para 3.0 which reads as under:- “3.0 Aggrieved by this the assessee preferred an appeal before the CIT(A), Coimbatore. Subsequently, relevant statutory notice dated 19.09.2018 was issued posting the case for hearing on 08.10.2018. The appellant sought for adjournment. The case was again posted for hearing on 08.11.2018. The appellant further sought for an adjournment. Subsequently, the case was posted for hearing on 02.01.2019. The appellant again sought for further adjournment. Inspite of several opportunities given to the appellant, no effort was seen from the appellant in persuing the appeal. Hence, the appeal is dismissed for non prosecution.”
When these facts were confronted to ld. Senior DR, he could not controvert the above stated facts.
As the CIT(A)’s order is not on merits and moreover ex-parte, we are inclined to set aside the order and remand the matter back
3 to his file for fresh adjudication. Accordingly, we set aside the order and remand the matter back to CIT(A) for fresh adjudication.
In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the court on 28th March, 2022 at Chennai.