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PER PAWAN SINGH, JUDICIAL MEMBER;
This appeal by assessee under Section 253 of Income-tax Act is directed against the order of ld. CIT(A)-3, Thane dated 27.11.2017 for Assessment Year 2014-15. The assessee has raised the following grounds of appeal:
The Ld. Commissioner of Income Tax (Appeals)-III, Thane [here in after referred to as "Ld CIT (A) '] erred in passing the order dated 27-11-2016 by dismissing the appeal with no justified grounds. An appeal was filed online on 24-01-17 which was fixed on 23-08-2017 which was got adjourned to 25-09-2017 & on 25-09-2017 case was adjourned to 06-11-2017. On 06-11-2017 we attended with submissions with hard copy of grounds of appeal but Ld. C.I.T was on leave, hence staff adjourned the date to 23-11-2017 on 23-11-2017 we attended in person for hearing but file was not traceable & we were told to go back & wait for notice. In place of notice appeal dismissal order dt. 27-11-2017 was received on 03-01-2018. Allegations levied that appellant is non-cooperative & saying that none attended on 06-11-2017 is not correct appellant never failed to attend on any date.
Mum 2018-M/s Satguru Enterprises
That Ld. C.I.T. (A) III has sustained the additions made by I.T.O.2(4) Kalyan at Rs. 4551000/- is not justified without hearing to appellant & submissions submitted by appellant. That appeal fee is paid @ Rs. 10000/- challan is submitted. That additions made by I.T.O. @ Rs. 4551000/- & retaining the same is not justified, may kindly be deleted or case may be remanded back to Ld. C.I.T. for fresh hearing.
At the outset of hearing, the ld. Authorized Representative (AR) of the assessee submits that the first appeal of assessee against the addition in assessment order dated 22.12.2016 passed under section 143(3) of the Act was dismissed ex-parte by ld. CIT(A) without giving opportunity to the assessee. The ld. AR further submits that the appeal before the ld. CIT(A) was fixed on 06.11.2017, the AR of the assessee went to attend the proceeding, the ld. CIT(A) was on leave and the staff gave the next date of hearing for 23.11.2017. On 23.11.2017, the case file was not traceable in the office of ld. CIT(A), the assessee was asked to wait for notice. The assessee ultimately received order of dismissal of appeal vide impugned order dated 27.11.2017. The ld. AR of the assessee prayed for remanding the case to the file of ld. CIT(A) for adjudication on merit.
On the other hand, the ld. DR for the Revenue supported the order of ld. CIT(A).
We have considered the submission of both the parties and perused the order of ld. CIT(A). The ld. CIT(A) dismissed the appeal in a single sentence order. The order of ld. CIT(A) is not inconformity with the Mum 2018-M/s Satguru Enterprises provision of section 250(6) of the Act. Besides that the ld. AR of the assessee vehemently contended that no opportunity of hearing was given to the assessee. Therefore, keeping in view the principle of natural justice, the appeal of the assessee is restored back to the file of ld. CIT(A) to decide the case on merit in accordance with law. Needless to say that ld. CIT(A) shall grant proper opportunity to the assessee before passing the order in accordance with law.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 04/10/2018.