SAHIB ALI,GHAZIABAD vs. ITO, WARD- 2(3), GHAZIABAD

At the outset, the Ld. AR of the assessee submitted that the CIT(A) has dismissed the appeal of the assessee as the assessee failed to appear before him on the date of hearing fixed on 19.07.2018 by sending notice through Speed Post. He submitted that the assessee could not appear as the assessee had not received the notice of hearing. Hence, he prayed that the matter should be restored back to the file of the CIT(A) for adjudicating afresh after allowing reasonable opportunity of hearing to the assessee.

The Ld. Departmental Representative had no objection to the above submission of the AR of the assessee.

In the above facts and circumstances of the case, I set aside the order of the CIT(A) and remand the matter back to his file to adjudicate the appeal of the assessee afresh after allowing reasonable and proper opportunity of hearing to the assessee.

In the result, the appeal of assessee is allowed.