SHRI PRABHAKAR RAGHAVENDRA ,SHIMOGA vs. INCOME TAX OFFICER WARD-4 , SHIMOGA

The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals), Davangere passed u/s.271(1)(c) and u/s 250 of the Income Tax Act, 1961(the Act) for the Asst. Year 2014-15.

At the time of hearing, none appeared on behalf of the assessee whereas CIT (Appeals) has passed exparte order dismissing the appeal for want of prosecution.

We heard the learned Departmental Representative submissions and perused the material on record. On perusal of the CIT (Appeals) order, we find that the assessee was provided opportunity of hearing on 16.03.2018 and 21.08.2018 and none appeared on the date of hearing and CIT (Appeals) has observed that the assessee is not interested in pursuing the appeal and dismissed for want of prosecution. We are of the opinion that there can be various reasons for non- appearance and therefore considering the principles of natural justice, we provide one more opportunity to the assessee. Accordingly we set-aside the order of CIT (Appeals) and restore the entire disputed issue to the file of the CIT (Appeals) to adjudicate afresh on merits and pass a speaking order after affording reasonable opportunity of hearing to the assessee and the assessee shall co-operate in submitting the information for early disposal of the appeal and we order accordingly.

In the result, the assessee's appeal is treated as allowed for statistical purposes. Pronounced in the open court on the date mentioned on the caption page.