SHRI GOPAL BALAJI,,CHENNAI vs. ITO, NCW - 4 (5),, CHENNAI

This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals)-5, Chennai, 07.11.2019 for the assessment year 2016-2017.

As per the appeal record, we found that this appeal of the assessee is barred by limitation of 47 days. The assessee has also filed an application for condonation of delay stating the reasons for delay of 47 days in filing the appeal, which is a plausible one, to which ld. DR has no objection. Considering the application of the assessee and looking to the facts and circumstances of the case, we condone the delay of 47 days in filing the appeal and appeal is heard finally.

At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the CIT(A).

On the other hand, ld. DR though relied on the orders of lower authorities, however, agreed to the contention raised by the ld. AR of the assessee to send back the matter to CIT(A). 5. We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. We find that the ld. CIT(A) has passed the impugned order ex-parte. Ld. AR before the Bench submitted that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A) to which the ld. DR did not object. 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 also directed to cooperate with the CIT(A) in early disposal of the case. 6. In the result, appeal of the assessee is allowed for statistical purposes.