BRIJ MOHAN GUPTA,DELHI vs. ITO,WARD-63(1), DELHI

Ld. Counsel for the assessee, at the outset, submits that the appeal of the assessee was disposed off without hearing the assessee. Ld. Counsel submits that though the notices of hearing were uploaded in ITBA portal the Authorized Representative (AR) who was looking after the tax matters at that time did not inform 1 the assessee about the hearing dates of appeal. Ld. Counsel submits that the assessee could not furnish the information before the Ld.CIT(Appeals) for the reason that the notice of hearing was not brought to the notice of the assessee by the Counsel was looking after the tax matters. Ld. Counsel submits that an opportunity be given to the assessee to prove its case before the Ld.CIT(Appeals) and restore the appeal of the assessee to the file of the Ld.CIT(Appeals).

Ld. DR has no serious objection in restoring the appeal to the Ld.CIT(A).

On hearing both the sides and perusing the orders of the authorities below, I am of the view that the matter should go back to the file of the Ld.CIT(A) for fresh adjudication after providing adequate opportunity to the assessee. Thus, this appeal is restored to the file of the Ld.CIT(A) who shall decide afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate with the proceedings before the Ld.CIT(A) and without seeking an adjournment without any reasonable cause.

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