MR. RAMESH NARAYAN HEGDE,SIRSI vs. INCOME TAX OFFICE, WARD-1, SIRSI

At the very outset, it was submitted by the learned AR of the assessee that it is noted by CIT (A) in Para 4.1 of his both orders that several dates of hearing were fixed by him and final opportunity was provided for hearing on 02.03.2018 but the assessee failed to appear or respond. He submitted a copy of the said final notice of hearing dated 16.02.2018 fixing the date of hearing on 02.03.2018. He submitted that in the said notice, the E. Mail address of CIT (A) is also provided as CITAhubballi@gmail.com. He submitted a copy of E. mail sent by the assessee to CIT (A) on 02.03.2018 requesting for adjournment along with Medical certificate. At this juncture, the bench wanted to know as to whether this E. Mail was sent at the same address provided by CIT (A) in his notice dated & 1646/Bang/2018 Page 2 of 3 16.02.2018. In reply, he pointed out that this E. Mail was sent at the E. Mail address “citappealshubbali@gmail.com. Thereafter, he submitted that admittedly, the request for adjournment was by mistake sent to a slightly defective address but this was unintentional and in view of the fact that the assessee was ill as per medical certificate, this mistake of the assessee should be pardoned and in the interest of justice, the matter be restored to CIT (A) for a fresh decision after hearing the assessee. Learned DR of the revenue submitted that no fresh opportunity should be provided.