M/S. BEAVER AUTOMOTIVE PRIVATE LIMITED,BANGALORE vs. THE INCOME TAX OFFICER, WARD - 1(1)(3), BANGALORE

I heard the parties and perused the record. I noticed that the ld CIT(A) was constrained to pass order ex-parte dismissing the appeal of the assessee, since no one appeared before him. The ld AR has submitted that the assessee has since changed his address and the notice issued by ld CIT(A) has been served to the old address. He submitted that the present address of the assessee is No.8-B, Bommasandra Indl. Area, Jigani Link Road, Anekal Tq., Bengaluru-560 099. He submitted that, since the assessee did not receive the notices, it could not appear before ld CIT(A). Accordingly he submitted that assessee may be provided with one more opportunity to present his case before ld CIT(A).

I heard the ld DR and perused the record. Having regard to the submissions made by ld AR, I am of the view that, in the interest of natural justice, the assessee should be provided with one more opportunity to present his case. Accordingly I set aside the order passed by ld CIT(A) and restore all the issues to his file for adjudicating them on merits.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.