ANOOP KUMAR KISHORILAL GUPTA,,MUMBAI vs. ACIT-26(1),, MUMBAI

passed an ex-parte order and the assessee for the various reasons could not appear before the appellate Authority and the assessee has a good case on merits. Therefore, prayed for an opportunity of hearing be provided to the assessee to substantiate the case with the evidences and explanations. Contra, the LdDR has no specific objections. Accordingly, we set aside the order of the LdCIT(A) and restore the disputed issues to the file of the LdCIT(A) to adjudicate afresh on merits and pass a speaking and reasoned order. Further, adequate opportunity of hearing be provided to the assessee. The assessee should also cooperate in submitting the information for early disposal of the appeal and allow the grounds of appeal of the assessee for statistical purposes. & 749 /Mum/2019 Anoop Kumar Kishorilal Gupta., Mumbai. - 3 -

3. In the result, both the appeals filed by the assessee are allowed for statistical purposes.