SHRI. SHIVAMURTHY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), MYSORE

The assessee has raised certain legal issues regarding validity of reopening of asst. and validity of asst. order passed and also raised many issues on merits. The assessee has filed an application seeking early hearing of the appeal.

At the time of hearing, it was noticed that the ld CIT(A) was constrained to pass the order ex-parte since the assessee did not appear before him. Accordingly with the concurrence of both the parties the appeal itself was taken up for hearing. Since the ld CIT(A) has passed the order ex-parte, in the interest of natural justice, we are of the view that the assessee should be provided with one more opportunity to present his case before ld CIT(A). Since valid reason was not given for appearing before ld CIT(A), we impose a cost of Rs.1000/- upon the assessee which shall be paid to the credit of Income-tax Department within one month from the date of receipt of this order by the assessee. Subject to the payment of above cost, all the issues contested before us are restored to the file of ld CIT(A) for adjudicating them afresh after affording adequate opportunity of being heard to the assessee. We also direct the assessee to cooperate with the ld CIT(A) for expeditious disposal of the appeal.

In the result, appeal of the assessee is treated as allowed for statistical purpose.