NAVEEN MECHANISED CONSTRUCTION COMPANY PRIVATE LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

The ld counsel appearing for the assessee submitted that the assessee could not appear before ld CIT(A) on account of mis- communication. However, the ld CIT(A) has proceeded to dispose of the appeals ex-parte and dismissed the appeals. The ld counsel for the assessee submitted that the assessee may be provided with an opportunity to present its case before the ld CIT(A). Accordingly he prayed that all the issues in both the appeals may be restored back to the file of the ld CIT(A).

We have heard the ld DR and perused the record. We noticed that the ld CIT(A) has passed the order ex-parte due to non appearance of the assessee before him. The assessee seeks an opportunity to present its case before Ld CIT(A). Hence, in the interest of natural justice, we are of the view that the assessee should be provided with an opportunity to present its case before the ld CIT(A). Accordingly we set aside the orders passed by ld CIT(A) in both the years under consideration and restore all the issues in both the appeals to his file for adjudicating them afresh after affording adequate opportunity of being heard to the assessee.

In the result, both the appeals of the assessee are treated as allowed for statistical purposes.