SNEHA SIDDHAM,NOIDA vs. ACIT, CIRCLE- 3, NOIDA

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]-1, Noida dated 31.01.2018 pertaining to assessment year 2014-15.

The sum and substance of the grievance of the assessee is that the CIT(A) dismissed the appeal ex-parte without affording proper opportunity of being heard to the assessee.

I have carefully considered the orders of the first appellate authority. Though there is mention of issue of notice, but it is not coming out from the appellate order whether the notice has been served upon the assessee or not. Moreover, the first appellate authority has dismissed the appeal for non appearance. In my considered opinion, even if assuming that the notices were served upon the assessee and the assessee did not attend the appellate proceedings, it is incumbent upon the first appellate authority to decide the appeal on merits of the case. I, therefore, deem it fit to restore this issue to the file of the CIT(A). The CIT(A) is directed to decide the issue afresh after giving reasonable opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee in is allowed for statistical purposes.