SONAL JAGDISH AGARWAL,MUMBAI vs. ITO, 18(3)(3), MUMBAI

A perusal of the impugned order shows that the CIT(A) in an ex-parte proceedings has dismissed the appeal of assessee. Though, the CIT(A) has passed the order on merits but the first appellate proceedings are not conducted in harmony with the principles of natural justice. A perusal of the impugned order reveals that the notice of hearing of the appeal was duly served on the assessee. On three successive occasions, the assessee failed to appear before the CIT(A) and filed adjournment letters and on one date of hearing the assessee did not respond to the notice. Taking into consideration entirety of facts, I deem it appropriate to restore this appeal back to the file of CIT(A) for denovo adjudication after affording reasonable opportunity of hearing to the assessee, in accordance with law.

The assessee/appellant is directed to appear before the CIT(A) upon service of notice and co-operate in the first appellate proceeding. In case, the assessee without any bonafide reason cause delays in adjudication of the appeal or failed to appear before the CIT(A), the CIT(A) shall be at liberty to proceed with the appeal. The impugned order is set-aside and the appeal of assessee is allowed for statistical purpose with aforesaid directions.