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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
The instant appeal filed by the assessee is directed against the order dated 25.09.2019 passed by the Commissioner of Income Tax (Appeals)-6, Ahmedabad arising out of the order dated 16.11.2018 passed by the ITO, Ward-6(1)(4), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2016-17.
At the time of hearing of the instant appeal it was found that none appeared before the Ld. CIT(A) neither any written submission was filed on behalf of the assessee. Having no other alternative relying on the material available on record the Ld. CIT(A) decided the appeal preferred by the assessee upon confirming the addition made by the Ld. AO. Thus, practically the assessee was not represented before the First Appellate Authority.
Lalit Rajkumar Fulwani vs. ITO Asst.Year –2016-17 - 2 -
In that view of the matter having regard to the principle of natural justice and fair play we find it fit and proper to remit the issue to the file of the Ld. CIT(A) with a direction upon him to decide the issue afresh upon giving an opportunity of being heard to the assessee and upon considering the evidences which the assessee may choose to file at the time of hearing of the matter. Hence, assessee’s appeal is allowed for statistical purposes.