CHINMAYEE AGRAWAL,GHAZIABAD vs. ITO, WARD- 1(2), GHAZIABAD

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals], Ghaziabad dated 03.11.2017 pertaining to assessment year 2014-15.

The main grievance of the assessee is that the first appellate authority dismissed the appeal of the assessee without affording any opportunity of being heard to him.

I have carefully considered the orders of the first appellate authority. The first appellate authority has extracted the assessment order from pages 1 to 25 and on page 26 of his order he has referred to three notices, which were served upon the assessee. On 11.10.2017, the assessee sought adjournment to 25.10.2017. On 25.10.2017, further adjournment was sought to 27.10.2017. As per the first appellate authority, none appeared on that date and, therefore, he dismissed the appeal for non-prosecution.

Before me, the ld. AR furnished an adjournment application dated 27.10.2017 filed before the first appellate authority seeking further time. The application is supported by the receipt of speed post. The CIT(A) framed the appellate order dated 03.11.2017 without considering this application of the assessee. Moreover, the appeal has been dismissed for non-prosecution whereas the appeal should have been decided on merits of the case. In my considered opinion, the assessee should get one more chance to defend his case. I, therefore, restore this issue to the file of the CIT(A). The CIT(A) is directed to decide the entire issue afresh after providing reasonable opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee in is treated as allowed for statistical purposes.