KABIR INFOSLUTIONS INDIA P. LTD,MUMBAI vs. ITO 15(2)(1), MUMBAI

At the outset, Learned Counsel for the assessee submitted that, the Ld.CIT(A) passed exparte order without giving sufficient opportunity to the assessee to submit its case. Ld. Counsel prayed that the appeal may be (A.Y: 2009-10 M/s. Kabir Infosolution India Pvt. Ltd., restored to the file of the Ld.CIT(A) for adjudication after providing adequate opportunity of being heard to the assessee.

Ld. DR left the decision to the discretion of the Bench.

On hearing both the sides and on perusal of the order of the Ld.CIT(A), we find that one more opportunity should have been given to the assessee to prosecute the appeal. We have also observed that the assessee should have cooperated in the proceedings before the Ld.CIT(A) without remaining absent and attended the proceedings without taking unnecessary adjournments. Thus, the assessee is now directed to cooperate with the proceedings before the Ld.CIT(A) without fail. With these observations this appeal is restored to the file of the Ld.CIT(A) for denovo adjudication after providing adequate opportunity of being heard to the assessee. We order accordingly.

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