RAJESH R SINGH,MUMBAI vs. DCIT 22(2), NAVI MUMBAI

Ld. DR has no serious objection in restoring the appeal to the file of the Ld.CIT(A) for fresh adjudication on hearing the assessee.

On hearing both the parties and perusing the order of the Ld.CIT(A), we find that, though the Ld.CIT(A) has recorded that on several occasions the assessee could not appear in spite of issue of notices, no specific instance was brought on record except on the date of hearing i.e., 06.09.2013, the assessee sought adjournment through his authorized representative. Taking totality of facts and circumstances into consideration, we are of the considered view that the assessee should be given one more opportunity to present his case. Thus, we restore this appeal to the file of the Ld.CIT(A) for denovo adjudication in accordance with law. Ld. Counsel for the assessee submits that assessee will cooperate in the proceedings before the Ld.CIT(A) and no adjournment will be taken without reasonable cause. We direct the assessee to cooperate with the proceedings before the Ld.CIT(A) without seeking adjournments without any cause. The Ld.CIT(A) shall dispose of the (A.Y: 2007-08) Shri Rajesh R. Singh appeal after providing adequate opportunity of being heard to the assessee.

In the result, appeal of the assessee is allowed for statistical purpose.