SRI V SELVARAJ ,TUMKUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , TUMKUR

The assessee, who is an individual, filed an appeal before the CIT(Appeals) challenging the order of assessment passed u/s. 143(3) r.w.s. 147 of the Income-Tax Act, 1961 [“the Act”] dated 23.07.2016 in relation to AY 2007-08. The appeal before the CIT(Appeals) was fixed for hearing on 06.09.2018 & 19.09.2018. Despite service of notice, none appeared on behalf of the assessee and therefore the appeal was decided ex parte confirming the order of assessment.

The ld. counsel for the assessee made a statement across the bar that insofar as the first date of hearing which is on 06.09.2018, the notice was received only on 07.09.18 even as per the order of CIT(A). The notice of hearing for 19.09.2018 was received, but it was the fault of AR of assessee in not attending the hearing. He prayed that the order of CIT(Appeals) may be set aside and the assessee may be afforded an opportunity of being heard before the CIT(Appeals).

The ld. DR brought to our notice that the CIT(Appeals) has not dismissed the appeal for non-appearance, but has decided the appeal on merits.

We are of the view that the assessee should not suffer for the fault of others. In the interest of justice, we set aside the order of CIT(Appeals) and remand for fresh consideration by the CIT(Appeals) of the various issues raised by the assessee, after affording the assessee opportunity of being heard.

For statistical purposes, the appeal is treated as allowed.