NAMDEO TUKARAM KHUTWAD,,PUNE vs. INCOME-TAX OFFICER, WARD - 14(4),, PUNE

This appeal preferred by the assessee emanates from order of the ld. Commissioner of Income Tax (Appeals)- 7, Pune, dated 11-04-2018 for A.Y. 2010-11 as per the grounds of appeal on record.

We have heard both the parties and perused the material available on record. We find that the Ld.CIT(Appeals) has passed an ex-parte order and the rights and liabilities of the parties herein were not adjudicated on merits. That on perusal of Para 4 of the CIT(Appeals)’s order, it is apparent that opportunities were provided to the assessee asking him to attend the hearing. However, the assessee had remained absent.

That further it is evident from Para 5.1 to 5.7 of the order of the Ld. CIT(Appeals) that he has decided the appeal on the basis of documents available on record. The process of judicial adjudication requires Sub-ordinate Appellate Authority to adjudicate the case on merits and come out with a speaking order. In the present case, the Ld. CIT(Appeals) was unable to do so because of the evasive nature of the assessee. However, keeping in mind the principles of natural justice and the very fact, the Income Tax Act is welfare legislation; we are of the considered view that one more final opportunity should be given to the assessee to present his case on merits. Therefore, the assessee is directed to present himself or through his authorised representative before the Ld. CIT(Appeals) immediately on receipt of this order along with relevant/necessary documents to present his case on merits before the Ld. CIT(Appeals) and he shall adjudicate the same by passing a speaking order while complying with the principles of natural justice. In view of the aforesaid directions, we set aside the order of the Ld. CIT(Appeals) and remit the matter back to his file. Any issuance of notice is dispensed with.

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