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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI RAJESH KUMAR
Per Rajesh Kumar, Accountant Member:
The present appeal has been preferred by the assessee against the order dated 25.10.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2009-10.
The issue raised in 1st ground of appeal is against the ex- parte order passed by the Ld. CIT(A) when assessee could not appear before the Ld. CIT(A) due to non receipt of notice fixing the date of hearing and thus the assessee prays that the order may be set aside to the file of the Ld. CIT(A) to decide the same on merits.
2 M/s. Sanmit Infra Ltd 3. At the outset, the Ld. Counsel of the assessee submitted before the Bench that the order by the Ld. CIT(A) was ex-parte as the assessee could not appear on the date of hearing. The Ld. A.R. submitted that the non appearance on the appointed date of hearing before the Ld. CIT(A) was beyond the control of the assessee as the assessee did not get any notice fixing the date of hearing and therefore the principles of natural justice were violated grossly with ex-parte decision by ld. CIT(A). The Ld. A.R. submitted that the assessee may kindly be given one more opportunity to appear before the Ld. CIT(A) to present its case so that appeal could be disposed of on merits after hearing the assessee.
The Ld. D.R., on the other hand, did not object to the contentions raised by the assessee.
After hearing both the parties and perusing the material on record, we observe that the first appellate authority has passed the order ex-parte because the assessee could not appear on the date of hearing due to non receipt of notice fixing the date of hearing. In our view, the ends of justice would be met if the assessee is given one more opportunity to present its case before the Ld. CIT(A). Accordingly, we restore the appeal back to the file of the Ld. CIT(A) to decide the same as per facts and law after affording a reasonable opportunity to the assessee. The assessee is also directed to co-operate in the early disposal of the appeal.
Order pronounced in the open court on .04.2019.