DHARAM VIR SINGH,GHAZIABAD vs. ITO, WARD-1(2), GHAZIABAD

Date of Hearing 21.06.2019 Date of Pronouncement 03.07.2019 ORDER Per BRR Kumar, A.M.: Before us, during the hearing of the stay petition, it was argued that owing to the low literacy, the assessee could not properly understand the notices and hence, could not attend the hearing before the Ld. CIT(A). The ld. AR pleaded that, given a chance, he would appear and submit all relevant documents before the authorities for which ld. DR has fairly conceded to the proposal. Hence, keeping in view the facts and circumstances, we feel that interest of justice would be well served and no prejudice would be caused to the Revenue, if the case is remanded back to the file of the ld. CIT(A) for adjudication on merits. The ld. CIT(A) may take in consideration the material/evidence given by the assessee and may call for remand report, as deemed fit, as per provisions of law. The assessee is directed not to seek unnecessary adjournment and comply to all the notices issued by the Revenue and furnish all the details relevant for completion of the appellate proceedings.