SODHI GARMENTS,,LUDHIANA vs. ASSESSING OFFICER,, LUDHIANA

None appeared on behalf of the assessee. After perusing the facts and circumstances of the case, we deem

ITA 399/CHD/2025 A.Y. 2017-18 2 it appropriate to decide the appeal after hearing ld. CIT DR and after perusing the record.

A perusal of the grounds of appeal reveals that the assessee has mainly contested that no opportunity has been given by the ld.CIT (Appeals) to the assessee to present his case before him. That the assessee did not receive any notice of hearing from the ld.CIT (Appeals). A perusal of the impugned order of the ld.CIT (Appeals) also reveals that the same is an ex-parte order of the CIT (Appeals). Though the ld.CIT (Appeals) has mentioned that the notices were sent on the registered e-mail ID of the assessee, however, plea of t he assessee is that it did not come to the notice of the assessee.

Considering the overall facts and circumstances, in my view, interest of justice will be well served if the assessee is given an opportunity to present his case before the ld.CIT (Appeals). Accordingly, I set aside the impugned order of ld.CIT (Appeals) and restore the matter to the file of ld.CIT (Appeals) for deciding the appeal afresh. Needless to say, that the ld.CIT (Appeals) shall give proper and adequate opportunity of hearing to the assessee. The assessee will also remain vigilant and duly check the e-mail received

ITA 399/CHD/2025 A.Y. 2017-18 3 from the ld.CIT (Appeals) and promptly appear and present his case as and when called for by the ld.CIT (Appeals).