SMT. JYOTI PARSHOTAM THADHANI,GANDHIDHAM vs. INCOME TAX OFFICER WARD-1, GNADHIDHAM

At the outset, Learned Counsel for the assessee submitted that during appellate proceedings notices of hearings were not delivered on the assessee, therefore assessee could not appear before Ld.CIT(A) during appellate proceedings. Besides, the Ld. Counsel for the assessee also stated that assessee could not appear before Ld.CIT(A), by seeking adjournment application, due to ill health of her representative with valid reasons. The Ld. CIT(A) without giving further opportunity to the assessee dismissed the appeal of assessee. The assessee was not allowed fair and reasonable opportunity of hearing. The Ld. Counsel of the assessee submitted that assessee has a good case on merit and is likely to succeed, if one more opportunity is given to assessee to contest his case before ld CIT(A). The Ld. Counsel of the assessee submits that she undertakes on behalf of assessee to be more vigilant in future and to file all necessary details and evidence on first date of hearing, before the ld. CIT(A).

On the other hand, Ld.Sr-DR relied on the order of lower authorities and stated that assessee was negligent in his approach, therefore, second inning should not be given and appeal may be dismissed.

I have heard both the parties and have gone through order of lower authorities carefully. I find that before me, the ld. Counsel of the assessee has made a limited prayer for restoring the appeal to the file of Ld. CIT(A) for the reasons that assessee could not file evidence and his submission in response to notice of hearing of appeal and every time adjournment was sought for. Considering the facts and circumstances of the case and undertaking by ld. Counsel of the assessee that assessee will be more vigilant in future in making compliance, the matter is restored back to the file of Ld.CIT(A) to decide the issue afresh on merit, after giving reasonable opportunity of being heard to assessee. Needless to direct that before passing order afresh, the Ld.CIT(A) shall provide reasonable opportunity of hearing to the assessee. The assessee is also directed to be more vigilant and to make timely compliance of the notice issued by Ld.CIT(A). With these directions, the grounds of appeal