JAY NANDKISHOR BHUTADA,NASHIK vs. INCOME-TAX OFFICER WARD 1(1),, NASHIK

It is seen that the AO completed the assessment u/s.143(3) of the Act determining total income of the assessee at Rs.12,19,610/-. The ld. CIT(A), in para 5.1 of the impugned order, noted that there was no response from the assessee till the date of passing order and hence passed the order ex-parte qua the assessee. The ld. AR submitted that the assessee was prevented by sufficient cause from putting in appearance before the ld. CIT(A). In view of these peculiar facts, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. I order accordingly. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as it considers expedient for the case.

In the result, the appeal is allowed for statistical purposes.