SANJEEV KUMAR,GAYA vs. I.T.O., WARD-3(2), GAYA

IN THE INCOME TAX APPELLATE TRIBUNALPATNA "SMC" BENCH, PATNA Before Sh: N. K Saini, AM ITA No.177/Pat./2017, Asstt: Year 2010-11 Sanjiv Kumar; Gaya Vs AQ, Ward-3(2) Gaya (APPELLANT) (RESPONDENT) PAN No. AEIPKI78OM Assessee by :Shri Rakesh Kumar, Adv. Revenue by Shri Abhay Kumar, Sr. S.C Date of Hearing 09.03.2018 Date of Pronouncement : 14 03.2018 ORDER Per_N K Saini_AM: This is an appeal by the assessee against the order dated 26.09.2017 of ld. CIT (A)l, Patna. 2 The main grievance of the assessee in this appeal relates to the ex-parte order passed by the Id. CIT(A) without discussing the issues on merit. 3 Facts of the case in brief are that the assessee filed the return of income on 30.09.2010, declaring a total income of Rs.3,28,600/- Later on, the case was selected for scrutiny. The Ao framed the assessment at an income of Rs.17,22,557/- by making the various additions and disallowances_ 2 ITA No.177/Pat./2017 4 . Being aggrieved, the assessee carried the matter to the ld. CIT(A), who passed the ex-parte order and sustained the additions/disallowances made by the AO_ 5 _ Now the assessee is in appeal, the ld. Counsel for the assessee submitted that no notice of hearing was served upon the assessee_ Therefore, the Id_ CIT (A) was not justified in passing the impugned order and dismissing the appeal ex-parte. 6_ In his rival submissions, the ld. Sr: DR supported the impugned order passed by the Id. CIT (A). 7 I have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is an admitted fact that the ld. CIT (A) passed an ex-parte order and sustained the additions/ disallowances made by the AO. It is also noticed that the ld. CIT(A) simply mentioned in the impugned order that in response to the notice for hearing non appeared. However, it has not been pointed out that the notice of hearing was issued and served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim audi alteram partem. 1, therefore, deem it appropriate to set aside this case back to the file of the Id. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assesse. 3 ITA No.177/Pat./2017 8 In the result; the appeal f the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 14/03/2018) - (N. K. Saini) ACCOUNTANT MEMBER Dated: 14/03/2018 S.sinha*