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Income Tax Appellate Tribunal, ‘C/SMC’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO
आदेश / O R D E R
Per V. Durga Rao, Judicial Member:
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-1, Trichy in dated 13.01.2020 relevant to the Assessment Year 2014-15.
When this appeal is taken up for hearing, none appeared on behalf of the assessee.
2 -: 3. The ld. D.R has been heard, perused the material available on record and gone through the orders of the authorities below.
I find from the material papers available on record that the Ld. CIT(A) has passed an ex-parte order without considering the merits of the case. Therefore, in the interest of justice and also by following the principles of natural justice, one more opportunity should be given to the assessee to substantiate his case on merits before the Ld. CIT(A).
Accordingly, the order passed by the Ld. CIT(A) is set aside and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the assessee. I also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.