SHAHNAZ ALI MOHAMMAD SOMJEE L/H, LATE SHARI. TAJUDDIN M. SOMJEE,PUNE vs. ADDL.COMMISSIONER OF INCOME-TAX, RANGE -2, PUNE

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 01-08-2018 passed by the CIT(A)-5, Pune in relation to the assessment year 2011-12. 2. There is a delay of 37 days in filing this appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay. We are satisfied with the reasons. The delay is condoned and the appeal is admitted for hearing. 3. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal in limine without going into its merits. The ld. CIT(A) was obliged to dispose of the appeal on merits even if the assessee did not participate in proceedings before him. Under such circumstances, we are of the considered opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.