KAILASH CHANDER,HISAR vs. ITO, WARD- 2, HISAR

At the outset, ld. Counsel for assessee submitted that the impugned order has been passed ex parte by the ld. CIT(A) without considering the written submissions and additional grounds furnished before her. He, therefore, prayed to remand the matter back to the file of ld. CIT(A) with direction to decide the appeal afresh after considering the written submissions so made by the assessee before her. The ld. DR does not report any objection on the request of the assessee.

We have gone through the record in the light of the submissions made on either side and we find that the assessee has filed before us the acknowledgement for filing the written submissions and additional ground before the ld. CIT(A). The appeal of the assessee has been dismissed in default, in limine, without going either into the merits of the case or considering assessee’s written submissions by ld. CIT(A). Considering these facts and no objection reported by the ld. DR on assessee’s request for remanding the case, we find it appropriate in the interest of justice that the matter should be remitted back to the file of ld. CIT(A) with the direction to decide the appeal afresh after considering the written submissions of the assessee on merits. Needless to say, the assessee shall be afforded one more opportunity of being heard. Order accordingly.

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