DINESH KUMAR SUTHAR,MUMBAI vs. DY CIT CC-2(4), MUMBAI

The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals) -48, Mumbai passed u/s. 271AAB and 250 of the Income Tax Act, 1961.

At the time of hearing, the Ld. Counsel for the assessee submitted that there is a delay in filing the Dinesh Kumar Suthar, Mumbai. appeal before the Tribunal and filed the condonation petition along with affidavit. Further, the Ld CIT(A) has passed an ex-parte order and the assessee has to file evidences on the disputed issue, which goes to the roots of the case and prayed for an opportunity to substantiate the case before the CIT(A). Contra, Ld. DR has no specific objection.

We heard the rival submissions and perused the material on record. We found the facts mentioned in the condonation petition are reasonable and accordingly condone the delay and admit the appeal. Since the Ld CIT(A) has passed the ex-parte order without providing ample opportunity of hearing to the assessee and the assessee has to file evidences as envisaged by the LdAR. We Considering the principles of natural justice shall provide one more opportunity to the assessee to substantiate its case before the CIT(A) with evidences. The assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of the appeal and allow the grounds of appeal of the assessee for statistical purposes.