SHIVANG ESTATE,AHMEDABAD vs. THE DCIT, CPC, BANGALORE

It appears that admittedly the Ld. CIT(A)passed an ex-parte order against the assessee dismissing the appeal preferred before him. Though several notices were served upon the assessee, the assessee did not appear before the Ld. CIT (A) and appeal was disposed of ex-parte. However, it &102/Ahd/2020 Shivang Estate vs. DCIT Asst.Years –2017-18 & 2018-19 - 2 - appears that for some reason or the other the assessee has not been able to represent his case before the First Appellate Authority. Thus, considering the entire aspect of the matter, we find it fit and proper to give an opportunity of being heard to the assessee by the revenue for the ends of justice. With this observation we set aside the issue to the file of the Ld AO to dispose of the same in accordance with law upon giving an opportunity of being heard to the assessee and upon considering the evidence on record as any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that the assessee would also cooperate with the AO in deciding the issue in question. Assessee’s appeal is, therefore, allowed for statistical purposes.

The identical issue involved in the case has already been dealt with by us in A.Y. 2017-18 and in the absence of any changed circumstances the same shall apply mutatis mutandis. Hence, the appeal preferred by the assessee is allowed for statistical purposes.

In the combined result, both the appeals preferred by the assessee are allowed for statistical purposes. This Order pronounced in Open Court on 22/06/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/06/2022 Manish, Sr. PS/Tanmay, Sr. PS TRUE COPY आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. &102/Ahd/2020 Shivang Estate vs. DCIT Asst.Years –2017-18 & 2018-19 - 3 -