THANDAPANI,VILUPURAM vs. ITO WARD-2, VILLUPURAM

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals), Puducherry in dated 21.11.2018 relevant to the Assessment Year 2011-12.

On the other hand the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the assessee.

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 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 3 -: 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 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.