M/S.LAUNCH PAD,MUMBAI vs. INCOME TAX OFFICER 27(2)(3), MUMBAI

At the outset, it is noticed that the assessee has raised ground No.2 regarding violation of principle of natural justice in passing an ex parte order by CIT(A). The relevant ground No.2 read as under: - 2 M/s Launch Pad; AY 09-10 “2. Passing of ex-parte order unjustified

I have also noticed that CIT(A) has not allowed opportunity of being heard to the assessee and passed an ex- parte order even the assessment is framed by Assessing Officer ex-party under section 144 of the Act. The learned Sr. Departmental Representative Smt. Smita Verma stated that the assessee has filed written submission dated 11.01.2018.

I have heard both the rival contentions and perused the materials available on record including the order of the learned CIT(A). I find that the learned CIT(A) has dismissed appeal filed by the assessee ex-parte for non-prosecution, but failed to decide the issue on merit in respect of issues challenged in appeal. No doubt, it is the responsibility of the person who files appeal to go to the appellate authorities and file necessary evidences for speedy disposal of appeal. When the appellant did 3 M/s Launch Pad; AY 09-10 not appear before the authority as and when the appeal is called for hearing, the appellate authority is left with no option but to dispose off, appeal on the basis of materials available on record. However, such appeal should be decided on merits. In this case, on perusal the order passed by the learned CIT(A), I find that the CIT(A) has disposed off the appeal filed by the assessee without consideration of the issues on merits. Therefore, I am of the considered view that the appeal needs to be set aside to the file of the learned CIT(A) to decide the issue involved in appeal on merits. Hence, I set aside the appeal to the learned CIT(A) and direct him to reconsider the issue in accordance with law after affording adequate opportunity to the assessee. Needles to say, the assessee shall go before the learned CIT(A) and file necessary evidences to justify his case. In case, the assessee fails to appear before the learned CIT(A), then CIT(A) is free to take decision in accordance with law. 5. In the result, the appeal of the assessee is allowed for statistical purposes.