HERBICURE HEALTHCARE BIO-HERBAL RESEARCH FOUNDATION,KOLKATA vs. ACIT (EXEMPTION) - CIRCLE - 1(1), KOLKATA, KOLKATA

At the outset itself, it has been brought to our notice that this is an ex parte order passed by the Ld. CIT(A). Before us, the Ld. AR contended that since the assessee’s AR was suffering from high fever which prevented the assessee being represented before the first appellate authority, which fact led the Ld. CIT(A) to pass an ex parte order on 28.06.2018. According to Ld. AR, the assessee’s AR was advised bed rest by his physician for suffering from high fever. The Ld. AR drew our attention to the doctor’s prescription, a copy of which was brought to our notice. Since we note that there is a reasonable cause for the Ld. AR of the assessee not to appear before the Ld. CIT(A), for the interest of justice and fair play, we set aside the ex parte order of the Ld. CIT(A) and remand the matter back to his file to adjudicate the appeal on merits after affording reasonable opportunity of being

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