MR. NAVEEN KUMAR RAMASAMY,KARUR vs. INCOME TAX OFFICER, WARD 1(4), MYSORE

The assessee is an individual. For asst. year 2009-10, he filed a return of income declaring total income of Rs.2,53,137/-. In an order of Assessment passed u/s 143(3) of the Income Tax Act, 1961 ( Act) dated 26/12/2007 the AO determined the total income of the assessee at Rs.18,84,598/-.

Aggrieved by the additions made in the order of assessment, the assessee preferred an appeal before the CIT(A). The appeal before the CIT(A) was fixed for hearing on 4/2/2015, 10/2/2015, 19/2/2015, 9/3/2015, 18/3/2015, 11/1/2018 and 17/4/2018. For the hearing on 17/4/2018, the Chartered Accountant and Authorized Representative of the assesse filed an application for adjournment before the CIT(A) on the ground that he was engaged in bank audit and required some more time. This request was rejected by the CIT(A) and, he proceeded to decided the appeal ex-parte. He found no grounds to interfere with the order of the AO and the appeal was accordingly dismissed.

Aggrieved by the order of the CIT(A) assessee is in appeal before the Tribunal.

I have heard the rival submissions. From the dates on which the appeal was fixed for hearing before the CIT(A), I find that the appeal was instituted by the assessee on 27/2/2017 and the appeal was set for hearing in the month of Feb and March 2015. Thereafter the appeal was fixed for hearing on 17/4/2018 after a gap of nearly three years. Therefore, the effective date of hearing was to be construed as 17/4/2018. Admittedly on that date, the CA of the assessee made a request for adjournment on the ground that he had to complete tax/Bank audit, which was rejected by the CIT(A). In my view there was a reasonable cause for the assessee’s failure to appear on 17/4/2018. I accordingly, set aside the order of the CIT(A) and direct the CIT(A) to decide the appeal of the assessee on merits after affording opportunity of being heard to the assessee. The assessee is directed to co-operate and conclude the hearing at the earliest.

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