SOHAN SINGH GARCHA,LUDHIANA vs. ACIT CIRCLE 1, LUDHIANA

At the outset, ld. Counsel for the Assessee has brought my attention to the impugned order of the Ld. CIT(A) and submitted that the same is an ex-parte order of the CIT(A). That even no adjudication has been made by the ld. CIT(A) on merit, rather, the appeal of the Assessee has been dismissed for want of prosecution.

The Ld. Counsel in this respect has submitted that there were some glitches in the website and hence, the Assessee could not access the notice of hearing and, thus, could not file his submissions before the Ld. CIT(A). That even the Assessee had also filed an on-line grievance / complaint in this respect. The Ld. Counsel has submitted that the Assessee should be given an opportunity to present his case before the Ld. CIT(A).

The ld. DR also could not rebut the plea of the Assessee that, even otherwise, the Ld. CIT(A) was supposed to decide the appeal of the Assessee on merits.

Considering the rival submission, in my view, interests of justice will be well served, if the Assessee is 1117 -Chd-2025 Sohan Singh Garcha, Ludhiana 3 given an opportunity to present his case before the Ld. CIT(A). In view of this, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say, that the ld. CIT(A) will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present his case before the Ld. CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal.