GSR INDUSTRIES,NOIDA vs. ITO WARD-1(4), NOIDA

At the outset, the Ld. AR of the assessee argued and submitted that the appeal of the assessee was dismissed by the CIT(A) on the ground that assessee did not appear on the date of hearing fixed on 16.10.2017. The CIT(A) observed that the assessee had received a notice on 07.07.2018 for the hearing scheduled for 10.07.2018 and the Appellant had enough time available to prepare its case. On the other hand, the contention of the assessee is that the assessee was preparing a paper book to be filed before the CIT(A) and have requested for adjournment of hearing by at least 15 days. He has submitted that the CIT(A) was not justified in not granting time to the assessee and dismissing the appeal of the assessee. Therefore, the order of the CIT(A) should be set aside and the matter be remanded to his file for fresh adjudication of the appeal of the assessee.

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

In the above facts and circumstances of the case, I am of the considered view that the CIT(A) was not justified in rejecting the adjournment application of the assessee, wherein the AR of the assessee sought time for filing paper book before him. It is also an undisputed fact that notice of hearing for 10.07.2018 was received by the assessee only on 07.07.2018 and, therefore, the assessee did not have sufficient time to prepare the paper book and hence, requested for time. Therefore, in the interest of substantial justice, 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 for statistical purposes.