SRI JEVARTHINAM TEXTILES,ELAMPILLAI vs. ACIT CIRCLE-2, SALEM

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals), Salem in dated 22.03.2019 relevant to the Assessment Year 2012-13.

The appeal filed by the assessee is delayed by 01 day, for which, the assessee has filed affidavit for condonation of the delay, to which, the ld. DR has not raised any serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay in filing of the appeal stands condoned and the appeal is admitted for adjudication.

When this appeal was taken up for hearing, the learned Counsel for the assessee has submitted that the Ld. CIT(A) passed an ex-parte order on 22.03.2019 and submitted that the assessee could not appear before the Ld. CIT(A) as the circumstances were beyond his control.

On the other hand, the learned Departmental Representative has submitted that the Ld. CIT(A) has already given sufficient opportunity to the assessee to substantiate his case.

We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.

We find that it is a fact that the Ld. CIT(A) has given sufficient opportunity to the assessee to substantiate its case. However, in the 3 -: interest of justice and also by following the principles of natural justice, we are of the view that one more opportunity may be given to the assessee to substantiate its case before the Ld. CIT(A). Accordingly, the order passed by the Ld. CIT(A) is set aside and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the assessee. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.

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