DELHI CHAPTER INDIA SOCIETY OF HEATING REFRIGERATION & AIR CONDITIONING ENGINEERS,NEW DELHI vs. ITO, WARD- 1(3), NEW DELHI

I have heard the learned Representatives of both the parties and perused the findings of the authorities below.

The Ld. CIT(A) noted several dates of hearing when adjournment was sought on behalf of the assessee. Lastly, adjournment was moved on 06.11.2017 seeking 20 days time to prepare the case. The Ld. CIT(A) instead of rejecting the application for adjournment, noted that assessee is not interested in prosecuting the appeal and thereafter, decided the appeal on merit and dismissed the appeal of assessee.

The Learned Counsel for the Assessee submitted that on every date of hearing assessee made request before Ld. CIT(A) and even on the last date of hearing on 06.11.2017 request was made for adjournment, copies of which is placed on record, in which it was pleaded that since the case could not be fully prepared, therefore, adjournment for 20 days may be given. He has, therefore, submitted that assessee is very much interested in prosecuting the appeal. He has submitted that assessee would not seek unnecessary adjournment in the matter and the matter may be remanded to the Ld. CIT(A) for 3 ITA.No.303/Del./2018 Delhi Chapter Indian Society of Heating Refrigeration & Air Conditioning Engineers, New Delhi.

Considering the above explanation of the assessee, I am of the view that one more chance may be given to the assessee to argue the appeal on merit before the Ld. CIT(A). I, accordingly, set aside the impugned order of the Ld. CIT(A) and restore the appeal of assessee to his file with a direction to re- decide the appeal of assessee on merits, by giving opportunity of being heard to the assessee. Assessee is directed to cooperate with the Ld. CIT(A) and shall not seek unnecessary adjournment in the matter.

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