NAGESH HOSIERY EXPORT LTD,LUDHIANA vs. ITO, WARD-17(3), NEW DELHI

At the time of hearing, the Ld. AR of the assessee submitted that notice of hearing was sent by the CIT(A) on 11.06.2018 for the date of hearing fixed on 11.07.2018, 18.07.2018 for the hearing fixed on 14.08.2018 and 24.08.2018 for hearing fixed on 19.09.2018 through Speed Post. Since, no one appeared before him. The appeal of the assessee was dismissed by the CIT(A). It was submitted that the said notice of hearing was not received by the assessee and, therefore, compliance of the same could not be made by the assessee. Hence, he prayed that in the interest of justice, one more opportunity should be granted to the assesse to present its appeal before the CIT(A).

The DR had no objection to the above submission of the AR of the assessee.

After considering the rival submissions and perusing the material on record, I find that the Ld. CIT(A) in his order though stated that notice of hearing was sent to the assessee on three occasions fixing the appeal for hearing but nowhere in his order the CIT(A) has mentioned that the notice of hearing was served upon the assessee. In absence of the same, I am of the considered view that dismissal of appeal of the assessee was not justified. In order to render substantial justice to the assessee, I set aside the order of the CIT(A) and restore the appeal back to his file for adjudicating the same after allowing reasonable and proper opportunity of hearing to the assessee.

Thus, the appeal of assessee is allowed for statistical purposes.