SHRI SATYA PAL JINDAL,GURGAON vs. ACIT, NEW DELHI

This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-12, New Delhi dated 16th March, 2015.

At the time of hearing before us, it is stated by the learned counsel that learned CIT(A) decided the appeal ex-parte after issuing two notices for hearing. The first notice was dated 4th February, 2015 and the appeal was fixed for hearing on 11th February, 2015. The second notice was dated 23rd February, 2015 and the appeal was fixed for hearing on 3rd March, 2015. He stated that both the above notices were served after the date of hearing and therefore, the assessee could not appear before the Assessing Officer. He, therefore, requested that the order of learned CIT(A) should be set aside and he should be directed to allow adequate opportunity of being heard to the assessee.

Learned DR, on the other hand, relied upon the order of learned CIT(A).

We have carefully considered the rival submissions and perused the material placed before us. Though the order of learned CIT(A) is ex-parte but the CIT(A) has not mentioned in the order when the notice for hearing was issued and served upon the assessee and when was the date of hearing fixed. In the absence of any such detail in the order of the learned CIT(A), the facts stated by the learned counsel for the assessee remain uncontroverted that no adequate opportunity of being heard was allowed. In view of the above, we deem it appropriate to set aside the order of learned CIT(A) and restore the matter to his file. We direct him to allow adequate opportunity of being heard to the assessee by issuing notice of hearing well in advance so that the same

In the result, the appeal of the assessee is deemed to be allowed for statistical purposes. Decision pronounced in the open Court on 16.04.2019.