RASHID MOHAMMAD,GHAZIABAD vs. ITO, UTTAR PRADESH

We have heard both the sides perused the relevant material on record. It is seen that the ld. CIT(A) has passed ex parte order confirming the additions made in the assessment order. The ld. AR stated that insufficient opportunity was given by the ld. CIT(A), which led to the passing of the ex parte order. Considering the totality of the facts and circumstances prevailing in the instant case, we are of the considered opinion that the ends of justice will meet adequately if the impugned order is set aside and the matter is remitted to the file of the ld. first appellate authority with a direction to decide the appeal afresh after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. The ld. AR has undertaken to extend full co- operation to the ld. first appellate authority during the course of such fresh proceedings.

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