AKSHAR SPACE PRIVATE LIMITED,MUMBAI vs. ITO, WARD-15(1)(1), MUMBAI

None appeared for the assessee. We have heard the Ld. DR, perused the material available on record and gone through orders of the authorities below. At the outset, we find that the ld. CIT(A) has dismissed appeal filed by the assessee, in limine, for non appearance of the assessee or his authorized representative, despite providing various opportunity of hearing as claimed by the ld. CIT(A), but such appeal has not been decided on merits. No doubt, it is the responsibility of the person who had filed appeal to go to the 2 Akshar Space Pvt.Ltd. appellate authority and present his/her case as and when the case is fixed for hearing. In case, the appellant does not choose to appear, then the appellate authority is left with no option, but to dispose off, appeal filed by the appellant, however such appeal should be disposed off, on merits on the basis of materials available on record. In this case, although we cannot find fault with the ld. CIT(A) for disposal of appeal filed by the assessee for non appearance, but certainly, there is a lacuna in the order of the ld. CIT(A) for not discussed the issues involved in appeal on merits and for this reason we cannot sustain order of the ld. CIT(A). We, therefore, for the above reason set aside the order of the ld. CIT(A) and restored the appeal back to his file and direct the ld. CIT(A) to decide the appeal on merits in accordance with law with an opportunity of hearing to the assessee. Needless to say, the assessee shall appear before the ld. CIT(A) and present its case. In cawse, there is response from the assessee, the ld. CIT(A) is free to dispose off, appeal in accordance with law.

In the result, appeal filed by the assessee is treated as allowed for statistical purpose.