MAHENDRA P.ANGARA (HUF),MUMBAI vs. ITO 19 (2)(3), MUMBAI

The present appeal has been preferred by the assessee against the order dated 18.02.2019 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2009-10.

At the outset, the Ld. Counsel of the assessee submitted before the Bench that Ld. CIT(A) has passed ex-parte order confirming the addition made by the AO without considering the merit of the case and thereby causing great miscarriage of natural justice.

The Ld. D.R. also fairly agreed that order of Ld. CIT(A) was passed ex-parte without hearing the assessee.

After hearing both the parties and perusing the material on record, we observe that the assessee should be given one more opportunity to present its case before Ld. CIT(A) so that the appeal could be disposed of on merit. Accordingly, we restore the appeal back to the file of the Ld. CIT(A) with the direction that the case may be decided as per fact and law after affording a reasonable opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed.