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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & Dr. M.L. MEENA
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)-2, Chennai in dated 24.10.2019 relevant to the Assessment Year 2014-15.
2 -: 2. When this appeal was taken up for hearing, none appeared on behalf of the assessee.
On the other hand the learned Departmental Representative has submitted that the assessee has not even appeared before the Ld. CIT(A) or filed any explanation with supporting evidence in support of his claim.
We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.
We find that though the Ld. CIT(A) has given opportunity to the assessee to substantiate his case, the assessee has not appeared nor filed any evidence. Accordingly, the Ld. CIT(A) has passed an ex-parte order by stating that the assessee has not filed any evidence.
Therefore, in the interest of justice and also by following the principles of natural justice, we are of the view that one more opportunity should be given to the assessee to substantiate his case 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. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the 3 -: above, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.