M/S KGP JEWELLERA ,HUBLI vs. INCOME TAX OFFICER WARD-1(2), DAVANGERE

The present appeal is filed by the assessee against the order of the CIT (A), Davangere, dt.12.02.2018, for the assessment year 2012-13, wherein as many as 16 grounds of appeal have been raised by the assessee.

At the out set it was submitted by the Ld. AR for the assessee that the CIT (A) had passed an ex-parte order on the reason of non- appearance on the date of hearing by the assessee. It was submitted that the non-appearance of the assessee on account of certain reasons which were beyond the control of the assessee and the assessee undertakes to appear before the CIT (A), if the matter is remanded back to the CIT (A) for fresh hearing.

The Ld. DR had vehemently opposed the remanding back of the matter to the CIT (A).

We have heard the rival contentions and perused the material on record. In para 3 of the CIT (A)’s order, it is mentioned that there was non-compliance from the side of the assessee on the earlier occasion when the matter was posted prior to 12.12.2018 and it was also noted that the notice was served by RPAD. In our view, though the assessee was duty-bound to appear before the CIT (A) as and when called upon because the appeal was instituted by the assessee before the CIT (A) and the assessee is expected to be vigilant in pursuing the appeal. Nonetheless, since the appeal has been decided ex-parte and no decision has been rendered on merit by the CIT (A), in our view the order passed by the CIT (A) is required to be set aside and remanded back to the CIT (A) with a direction to decide the matter on merit. Needless to say that the CIT (A) shall decide the matter within a period of six months from the date of this order. The assessee is also directed to cooperate and participate on each and every date given by the CIT (A).

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