SATENDER TYAGI C/O B K KAPUR AND COMPANY,GHAZIABAD vs. DCIT, GHAZIABAD, GHAZIABAD

Having heard the Learned Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter, particularly the orders passed by the Learned First Appellate Authority, impugned before us, being ex parte, as the assessee for some reason or the other could not appear despite issuance of notices for hearing, in order to afford an opportunity to the assessee to represent his case effectively and to prevent the miscarriage of justice, we deem it fit and proper to remit these matters back to the file of the Learned First Appellate Authority for decision afresh with a direction to adjudicate the matters upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matters. We also make it clear that in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matters and finalize the same strictly in accordance with law. We order accordingly.