EVERGREEN ROADWAYS PVT LTD,NEW DELHI vs. ITO WARD - 8(4), NEW DELHI

At the time of hearing an adjournment application was filed by the assessee, however, considering the fact that the impugned order is an ex-parte order, the adjournment was rejected. No one was present on behalf of the assessee despite once passing over the appeal. Accordingly, after hearing the ld. Sr. DR it was deemed appropriate to proceed ex-parte qua the assessee appellant on merit. The relevant facts of the case are that the additions made by the Assessing Officer in the case of the assessee who is stated to be engaged in the business of transportation etc. was challenged in appeal before the CIT(A). It is seen that despite issuance of notice, the assessee remain unrepresented. Considering the grievance post by the Virender Goel vs. ITO assessee where lack of opportunity is pleaded in view thereof in the interests of substantial justice, the impugned order is set aside back to the file of the ld. CIT(A) with the direction to pass a speaking order in accordance with law in order to grant an effective opportunity of being heard to the assessee. Even otherwise, it is seen that the order passed is not in terms of the statutory remit as set out sub-section (6) of Section 250 of the I.T. Act, 1961. The assessee in its own interest is advised to participate fully and fairly before the ld. CIT(A). Said order was pronounced in the open court at the time of hearing itself.

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