SMT. PINA DIPESH SHAH,MUMBAI vs. INCOME TAX OFFICER WARD 30(2)(5), MUMBAI

An adjournment petition was moved by the Assistant of the counsel of the assessee on the ground that the counsel, Shri M.N. Vaishnav, is out of station. On a perusal of the order passed by the learned CIT(A), we noticed that the learned CIT(A) was constrained to pass an ex-parte order, since the assessee did not respond to the notices issued by him. Under the set of facts we asked the learned D.R. as to whether this appeal may be sent to the file of the CIT(A) for adjudicating the issues, after providing adequate opportunity to the assessee. The learned D.R. agreed to the same.

In view of the above, we reject the adjournment petition filed on behalf of the assessee. Since the learned CIT(A) has passed an ex-parte order, in the interest of justice, we are of the view that the assessee should be provided with an opportunity to present her case before the learned

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