MR. RAJESH CHAUHAN,DELHI vs. ITO, NEW DELHI

The sum and substance of the grievance of the assessee is that, the ld. CIT(A) did not afford any opportunity and dismissed the appeal exparte.

A perusal of the order of the first appellate authority shows that several notices were issued through speed post on various dates. Since nobody appeared, the ld. CIT(A) proceeded exparte and confirmed the assessment.

Before me, the ld. counsel for the assessee stated that though there is reference to the issue of notice through speed post, but nowhere the ld. CIT(A) has mentioned that the notices were actually served upon the assessee.

Per contra, the ld. DR vehemently stated that there is not even a mention of the notices being returned unserved. Therefore, it can be presumed that the notices were served.

I have carefully considered the rival submissions. Be that as it may, since the ld. CIT(A) has confirmed the additions on the reasoning given by the Assessing Officer, I, deem it fit to restore the issue to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after giving reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to appear before the ld. CIT(A) on 19.12.2019 without waiting for any notice. I order accordingly.

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