MALLIKARJUN B PATIL,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AURANGABAD

This appeal preferred by the assessee emanates from the order of the ld. CIT(A)-12, Pune dated 08-05-2018 for A.Y. 2006-07 as per the grounds of appeal on record.

At the outset, the ld. A.R submitted that this is an ex parte order by the ld. CIT(A) where the rights and liabilities of the party are yet to be determined on merits. He further contended that the ld. CIT(A) has given only one opportunity of hearing vide notice dated 08-05-2018 and thereby has passed the order dismissing the appeal of the assessee based on Form No. 35 and its annexures i.e. Statement of facts and grounds of appeal. In such scenario the ld. A.R prayed for one final opportunity to present their case on merits before the ld. CIT(A) with relevant documents/evidences in the interest of justice. The ld. D.R did not raise any objection if the matter was remanded to the file of the ld. CIT(A) for adjudication as per law.

Having heard the parties, we find that at para 3.1 of the ld. CIT(A)’s order the case was fixed for hearing on 08-05-2018. That, this was the only opportunity provided to the assessee. Thereafter, the ld. CIT(A) observed that the order of the A.O is speaking order with cogent reasons and the additions were made on sound legal grounds. With these observations, the ld. CIT(A) dismissed the appeal of the assessee. In our considered view the ld. CIT(A) has not provided sufficient opportunity to the assessee before dismissing his appeal. Neither the ld. CIT(A) has discussed the issue on merits. He has simply supported the assessment order without giving any specific finding. Therefore, it can safely be stated that he has not applied his mind while dismissing the appeal of the assessee. In this factual scenario the ld. A.R has prayed for one final opportunity to represent their case on merits before the ld. CIT(A) to which the ld. D.R has also not objected to. The spirit of income-tax legislation being a welfare legislation, the rights of the assessee-tax-payer needs to be protected in the given facts and circumstances. Hence in the interest of justice, we set aside the order of the ld. CIT(A) and remand the matter back to his file for re-adjudication as per law following principles of natural justice and also at the same time, we direct the assessee to be present before him with all relevant documents/evidences for proper representation of their case. With these observations, the appeal of the assessee is allowed for statistical purposes.

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