SMT VASUNDHARA RAJENDRA BADE,KOLHAPUR vs. ACIT CIRCLE 2, KOLHAPUR

This appeal is against the order of ld. Commissioner of Income Tax (Appeals)- 2, Kolhapur [‘CIT(A)’ for short] dated 27.11.2019 for the assessment year 2016-17.

In this case, the ld. CIT(A) passed order based on the written submissions of the appellant. Due to some reasons, neither the appellant nor her Representative could appear before the ld. CIT(A) to explain the case. The ld. AR submitted that the case may kindly be set aside to the file of the ld. CIT(A) for fresh adjudication after giving opportunity to the assessee as the assessee could not appear before the ld. CIT(A). The ld. AR emphatically stated that certain facts needs to be explained to the ld. CIT(A) based on the documents. The ld. DR has not objected to setting aside the case to the file of the ld. CIT(A) for fresh adjudication.