SCB STEEL P.LTD (EARLIER KNOWN AS CBS ENERGY SYSTEMS P.LTD),NEW DELHI vs. DCIT, CIRCLE-5(2), NEW DELHI

The first grievance of the assessee is that the CIT(A) failed to provide any opportunity of hearing and deciding the appeal exparte.

Since this issue goes to the root of the matter I proceed to adjudicate upon this.

Facts emanating from the order of the CIT(A) show that on two occasions the CIT(A) issued notice but the same were returned unserved. It is not coming out from the order of the CIT(A) on which address he issued notice. As per details given in form No.35 in the column address to which notice may be sent to the appellant address is mentioned as 20/17, Shakti Nagar, New Delhi -110007 also mobile number, email address of the appellant has been mentioned.

I find that the address for correspondence is also mentioned in the order of the CIT(A) alongwith one another address. It is not known to which address the notice have been issued.

Further I find that the order of the CIT(A) was served through e-mail which shows that the CIT(A) was well aware of the e-mail ID of the appellant.

With these undisputed facts on record, in the interest of justice and fair play, I deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after giving a reasonable opportunity of being heard to the assessee.

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