AJARAM CHHOGAJI MALI,MUMBAI vs. ITO 19 (1)(1), MUMBAI

At the outset, Learned Counsel for the assessee submitted that, the Ld.CIT(A) passed order exparte without giving sufficient opportunity to the assessee. He prayed that the appeal may be restored to the file of the (A.Y: 2009-10) Shri Ajaram Chhogaji Mali Ld.CIT(A) for adjudication after providing adequate opportunity of being heard to the assessee.

Ld. DR left the discretion of the Bench.

On hearing both the sides and on perusal of the order of the Ld.CIT(A), I find that one more opportunity should have been given to the assessee to prosecute the appeal. I also observe that the assessee should have cooperated with the proceedings before the Ld.CIT(A) without taking unnecessary adjournments. Thus, the assessee is directed to cooperate with the proceedings before the Ld.CIT(A). 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.

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