SUNIL DHANRAJ SHIVNANI,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE

This appeal preferred by the assessee emanates from order of the ld. Commissioner of Income Tax (Appeals)-3, Pune dated 09-02-2018 for A.Y. 2013-14 as per the grounds of appeal on record.

Parties heard and the order is pronounced in the Open Court.

It is observed from the order of the ld. CIT(A) dated 09-02-2018 that it is an ex parte order. That, as evident from para 5 of the said order, several opportunities were provided to the assessee. The assessee has not attended the hearing before the ld. CIT(A). The ld. CIT(A) has therefore, not got an opportunity to substantially decide the rights and liabilities of the parties in this case. When the matter had come up for hearing before us on an earlier occasion, we had directed the ld. Counsel for the assessee to submit the reasons for non-compliance before the first appellate authority by filing an Affidavit. The ld. Counsel for the assessee has now complied with the Shri Sunil D. Shivani A.Y. 2013-14 directions of the Bench and has filed an Affidavit submitting the reasons for non-compliance of hearing notices before the ld. CIT(A).

We have gone through the contents of the said Affidavit and find that it is a fit case to remand the matter back to the file of the ld. CIT(A) for fresh adjudication as per law. The reasons contained in the Affidavit brings out the fact that the non-compliance of hearing notices before the ld. CIT(A) was neither intentional nor deliberate and absolutely circumstantial. The Income-tax Act being a welfare legislation, we are of the considered view that one final opportunity should be given to the assessee. We set aside the order of the ld. CIT(A) and remand the matter back to his file to re-adjudicate as per law and at the same time, we also direct the assessee to be present before the ld. CIT(A) with all relevant documents and evidences for substantially representing his case on merits. Grounds of appeal of the assessee are allowed for statistical purposes.

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