B K PRABHAKAR ,BELUR vs. JOINT COMMISSIONER OF INCOME TAX HASSAN RANGE , HASSAN

Aggrieved by the additions made in the aforesaid order of assessment, the assessee preferred an appeal before the CIT(A). On the date when the appeal was fixed for hearing, none appeared on behalf of the assessee. The CIT(A), therefore, proceeded to decide the appeal ex-parte ultimately dismissing the appeal of the assessee finding no merit.

At the time of hearing, learned counsel for assessee filed before us an affidavit of the assessee explaining the delay in filing the appeal before the Tribunal which is 8 days delay. The reason for the delay was that his earlier Tax Consultant died and the difficulty in locating a new Tax Consultant. It was for the very same reason viz., death of the Tax Consultant, the proceedings before the CIT(A), assessee also remained ex-parte.

We have considered the reasons given in the affidavit filed by the assessee and are satisfied that there was sufficient cause for filing the appeal belatedly and also for non-appearance before the CIT(A). In the interests of justice, we set aside the order of the CIT(A) and remand various issued raised by the assessee in the grounds of appeal before the CIT(A) for fresh consideration by the CIT(A) on merits in accordance with law after affording the assessee an opportunity of being heard.