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Income Tax Appellate Tribunal, “H” BENCH, MUMBAI
Before: SHRI RAJESH KUMAR & SHRI AMARJIT SINGH
अपीलाथ� ओर से/ Appellant by : Shri Ganesh K.Bhoir,AR ��यथ� क� ओर से/Respondent by: Smt S.Jothilakshmi Nayak,D.R सुनवाई क� तारीख / Date of Hearing : 21.11.2019 घोषणा क� तारीख /Date of Pronouncement : 17.12.2019 आदेश / O R D E R
PER RAJESH KUMAR ACCOUNTANT MEMBER
This appeal is filed by the Assessee against the order of the Ld. CIT(A)-2, Pune dated 05.07.2018 pertaining to assessment year 2013-14.
The assessee has raised three grounds of appeal. The first ground is against the decision of ld.CIT(A) passing the exparte order u/s.250 of the Income Tax Act without giving an opportunity of being heard to the assessee.
3. After hearing the rival submissions and perusing the materials on record, also examining the evidences produced by the learned A.R. of the assessee at the time of hearing, we observe that non-appearance before the ld.CIT(A) during the appellate proceedings was attributable to the reasons, which was beyond the control of the assessee, as the assessee was not keeping well and was undergoing medical treatment for multiple ailments. The ld.CIT(A) had given four opportunities to the assessee, however, the assessee failed to avail all of them. Considering the circumstances under which the assessee could not attend the Appellate Proceedings before the ld.CIT(A), we are of the view that the assessee deserves to be given one more opportunity before the ld.CIT(A) to present his case on merits in the interest of justice. Accordingly, we restore the appeal of assessee to the file of ld.CIT(A) with a direction to decide the same as per facts and law after affording reasonable opportunity of hearing to the assessee.
In the result, the appeal of assessee is allowed for statistical purposes. 4.
The order pronounced in the open court on 17.12.2019