EKDANT INDIA LTD,NOIDA vs. ITO, WARD-8(1), NEW DELHI

Notice of hearing was sent to the assessee on 29.01.2019 by Speed Post. The said notice has not been returned back by the postal authorities un-served. None was present on behalf of the assessee when the case was called for hearing and neither any adjournment application was filed. The Bench was of the view that the appeal can be disposed of in the absence of the assessee considering the argument of the Department Representatives and the materials available on record. Therefore, the appeal was heard ex parte qua the assessee and disposed of. Considering the submission of the Departmental Representative.

On a perusal of the order of the CIT(A), it is observed that the CIT(A) has dismissed the appeal of the assessee on the ground that the assessee failed to put in appearance on the date of hearing fixed on 21.05.2018, 29.05.2018 and 29.08.2018.

It is observed that in the appellate order passed by the CIT(A), the CIT(A) has stated about the issuance of notice of hearing to the assessee. The CIT(A) nowhere states in the order, whether, the notice issued to the assessee for hearing was served upon the assessee. In absence of the same in my considered view the dismissal of the appeal of assessee is not justified.

In the above background of the case, I set aside the order of the CIT(A) and restore 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.