HARISH CHANDRA INDIA LTD.,ROHTAK vs. ACIT, ROHTAK CIRCLE, ROHTAK

At the outset ld.AR submitted that Ld.CIT(A) had dismissed the appeal of the assessee by holding that nobody appeared on behalf of the assessee. Ld.AR submitted that assessee did not receive the notice and therefore assessee could not attend the proceedings. Ld.AR assured that assessee is interested in arguing Harish Chandra India Ltd., Rohtak his appeal before Ld.CIT(A). Therefore it was prayed that one more opportunity of being heard should be provided to assessee.

Ld.Sr.D.R. did not have any objection if the matter is remitted back to ld.CIT(A).

I have heard rival parties and have gone through the material placed on record.

I find that Ld.CIT(A) has noted in his order that various notices were issued to the assessee but nobody attended on behalf of the assessee, nor any adjournment application was filed. However, through the contents of the order I find that nowhere Ld.CIT(A) had mentioned that the notices were actually served upon the assessee. Therefore I deem it appropriate to remit the issue back to Ld.CIT(A) for adjudication on merits. The assessee is also directed to present itself before Ld.CIT(A) within reasonable period of time and should not seek unnecessary adjournments.

In view of the above, the appeal filed by assessee is allowed for statistical purposes. Order pronounced in Open Court.