PREM LATA,PANIPAT vs. ITO, WARD- 3, PANIPAT

PER N.S.SAINI, ACCOUNTANT MEMBER : This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals), Karnal dated 10.07.2018 for assessment year 2013-14. 2. Ld. AR of the Assessee submitted that appeal of the assessee was fixed for hearing on 19.04.2018 and 04.07.2018. The CIT(A) dismissed the appeal of the assessee on the ground that the assessee failed to put in appearance on the dates of hearing by him. He submitted that the assessee had not received the notice of hearing sent by the CIT(A) and therefore was unable to appear before him on the dates of hearing fixed by the CIT(A).

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Hence, he submitted that the order of the CIT(A) should be set aside and the matter be remanded back to the file of the CIT(A) for adjudicating the appeal of the assessee on merits. 3. The Departmental Representative had no objection to the above submission made by the AR of the assessee. 4. In the above facts and circumstances of the case, I am of the considered view that the CIT(A) has stated in his order that notice of hearing was sent to the assessee on 04.04.2018 and 26.06.2018. The CIT(A) has not stated in the order whether these notices were served on the assessee. In absence of the same, in my considered opinion, the CIT(A) was not justified in dismissing the appeal of the assessee for non-appearance by the assessee on the date of hearings fixed by him. Therefore, I set aside the order of the CIT(A) restored the appeal back to his file for adjudicating afresh after allowing reasonable and proper opportunity of the hearing to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the court at the close of hearing in the presence of the parties on 1st April, 2019. Sd/- (N.S.SAINI) ACCOUNTANT MEMBER

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Dated: 01.04.2019 *BR*