M/S ARATTUKULAM INFRASTRUCTURE CONSTRUCTIONS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BANGALORE

In course of hearing of the stay petition, it was pointed out by the ld. AR of assessee that the impugned order of ld. CIT(A) is ex-parte qua the assessee. It was also submitted that the notices issued by ld. CIT(A) were not served on the assessee. He also submitted that even in this ex-parte order, the ld. CIT(A) has not decided the issue on merit and he has simply dismissed the appeal in limine. At this juncture, the bench put forward this proposition that under these facts, the appeal of the assessee itself can be decided and the matter may be restored back to the file of ld. CIT(A) for a fresh decision. The S.P. No. 119/Bang/2019 (in Page 2 of 2 ld. AR of assessee agreed to this proposition put forward by the bench. In reply, it was submitted by ld. DR of revenue that it is noted by ld. CIT(A) that in addition to sending notices to assessee through the postal department, the notices were also sent to assessee by email. But still the assessee neither appeared nor sought for adjournment. Hence the matter should not be restored back to the file of ld. CIT(A) and his order should be confirmed. But no submission was made by him on this aspect as to why ld. CIT(A) has not decided the issue on merit even in this ex-parte order passed by him.