ANAND AND MANDAL ASSOCIATES,NAGPUR vs. ITO WARD 2(1), NAGPUR, NAGPUR

During the course of hearing, when the case was called for hearing, the learned Authorised Representative for the assessee submitted before us that the assessee could not file certain documents and/or evidences connected to the issues raised during the course of first appellate proceedings which resulted in passing ex-parte order by the learned CIT(A) without going onto the merits of the case. The learned A.R. thus prayed that one opportunity be granted to the assessee by remitting back the appeal to the file of the learned CIT(A) to enable the assessee to substantiate its case and argue the matter.

On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assessee, however, the assessee did not appear before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A).

We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) granted opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. Therefore, we are of the opinion that by following the principles of natural justice, one opportunity should be given to the assessee to substantiate the case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.