HASANAMBA FUEL PARK,HASSAN vs. INCOME TAX OFFICER WARD-1, HASSAN

This is an appeal by the assessee against the order dated 20/9/2018 of CIT(A), Mysuru relating to asst. year 2014-15.

The assessee was aggrieved by the order of assessment dated 22/12/2016 passed u/s 144 of the Act and he filed an appeal challenging the additions made to the total income made in the said order of assessment. The assessee could not produce the original notice of demand before the CIT(A) and the CIT(A) dismissed the appeal of the assessee as defective for non furnishing of notice of demand u/s 156 of the Act along with the memorandum of appeal.

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

The learned counsel for the Assessee submitted before me that the reasons for non submission of notice of demand u/s 156 of the Act was because of the fact that parents of the Managing Partner fell ill and subsequently died and this was the reason why the notice of demand could not be traced and filed along with the memorandum of appeal before the CIT(A). Copy of the notice of demand of has also filed before me and also original produced before me for perusal.

I am of the view that since the defect for which the appeal was dismissed as un-admitted has been rectified, it would be just an appropriate to direct the CIT(A) to treat the appeal filed by the assessee is in proper form and decide the various grounds raised by the appeal on merits in accordance with law after affording opportunity of being heard to the assessee. I hold and direct accordingly.

In the result, appeal by the assessee is treated as allowed for statistical purpose.